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Legal Opinion

Matter of Barefoot Sports, Inc.

United States Bankruptcy Court, W.D. Wisconsin

Decided June 5, 1986No. 1-18-14030PublishedCited by 12 opinions

1Opinion of the Court

MEMORANDUM DECISION AND ORDER

ROBERT D. MARTIN, Chief Judge.

David C. Spencer, a principal of the debt- or, Barefoot Sports, Inc., claims that involuntary payments he made to the IRS constitute a priority claim in bankruptcy. The trustee, William J. Rameker objects. On September 29, 1983, a proof of claim in the amount of $3,895.31 was filed on behalf of the IRS for unpaid withholding taxes. There was an error in the proof of claim. The debtor actually owed the IRS a total of $5,643.53 including principal, penalties and interest. By letter of April 11, 1985, Spencer was notified by the IRS that…

2Cases cited4 opinions

  1. United States v. Neal Pharmacal CompanyCourt of Appeals for the Eighth Circuit · 1986
  2. Woerner v. Farmers Alliance Mutual Insurance (In Re Woerner)United States Bankruptcy Court, D. Kansas · 1982
  3. DuBose v. Kaczmarski (In Re DuBose)United States Bankruptcy Court, N.D. Ohio · 1982
  4. In Re BatesUnited States Bankruptcy Court, D. Maryland · 1983

3Cited by12 opinions

  1. In Re Trasks' CharolaisUnited States Bankruptcy Court, D. South Dakota · 1988
  2. Creditor's Committee v. Commonwealth, Department of RevenueDistrict Court, D. Massachusetts · 1989
  3. In Re Chateaugay CorporationDistrict Court, S.D. New York · 1995
  4. In Re SpruillUnited States Bankruptcy Court, E.D. North Carolina · 1987
  5. In Re Tentex Marine, Inc.United States Bankruptcy Court, W.D. Tennessee · 1988

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