Legal Opinion
In Re Brogden
United States Bankruptcy Court, M.D. Tennessee
Decided December 19, 2001No. 3-00-04709PublishedCited by 18 opinions
1Opinion of the Court
MEMORANDUM
KEITH M. LUNDIN, Bankruptcy Judge.
The issue is whether 11 U.S.C. § 502(b)(9) disallows the untimely filed claim of the IRS when the IRS lacked timely notice of this Chapter 13 case. Section 502(b)(9) mandates disallowance and precludes the IRS’s equitable arguments. The availability of other remedies quells the IRS’s plea for “fundamental fairness.” The following constitute findings of fact and conclusions of law. Fed.R.BankrP. 7052(a).
Facts
The debtor filed Chapter 13 on June 1, 2000. The debtor did not list the IRS in the statement or schedules. The IRS’s claim was not provided for…
2Cases cited15 opinions
- Norwest Bank Worthington v. AhlersSupreme Court of the United States · 1988
- City of New York v. New York, New Haven & Hartford RailroadSupreme Court of the United States · 1953
- United States v. Cardinal Mine Supply, Inc.Court of Appeals for the Sixth Circuit · 1990
- In Re David Allen Hairopoulos, Debtor. United States of America, Acting by and Through the Internal Revenue Service v. David Allen HairopoulosCourt of Appeals for the Eighth Circuit · 1997
- In Re Century Boat Company, Debtor. Internal Revenue Service v. Century Boat Company, David G. Kipley, TrusteeCourt of Appeals for the Sixth Circuit · 1993
10 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Fisher v. Hamilton (In Re Teknek, LLC)United States Bankruptcy Court, N.D. Illinois · 2006
- In Re WrightUnited States Bankruptcy Court, N.D. Illinois · 2003
- In Re CollierUnited States Bankruptcy Court, D. Massachusetts · 2004
- In Re JensenUnited States Bankruptcy Court, M.D. Florida · 2005
- In Re GriggsUnited States Bankruptcy Court, W.D. Missouri · 2004
13 more not listed; retrieve them via the Exa API.