Legal Opinion
United States v. Miller (In Re Miller)
District Court, E.D. Tennessee
Decided October 12, 1989No. CIV-1-88-447, Bankruptcy No. 1-86-01972PublishedCited by 12 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
EDGAR, District Judge.
This matter is presently before the Court upon the appeal of the United States of America from the bankruptcy court’s determination, by an order and memorandum opinion dated September 1, 1988, that the amended proof of claim of the United States for internal revenue taxes (Claim 26d) should be disallowed, thereby sustaining the debtors’ objection. In re Miller, 90 B.R. 317 (Bankr.E.D.Tenn.1988).
For the reasons that follow, the appeal is DENIED.
I. Background
During the 1986 tax year, Herbert A. Miller (hereinafter the “debtor”) was the controller and…
2Cases cited11 opinions
- Pepper v. LittonSupreme Court of the United States · 1939
- In Re International Horizons, Inc., Debtors, United States of America v. International Horizons, Inc.Court of Appeals for the Eleventh Circuit · 1985
- Menick v. HoffmanCourt of Appeals for the Ninth Circuit · 1953
- In Re the Overly-Hautz Co.United States Bankruptcy Court, N.D. Ohio · 1986
- Norris Grain Co. v. United States (In Re Norris Grain Co.)United States Bankruptcy Court, M.D. Florida · 1987
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- In the Matter of Mary Leasure Unroe, DebtorCourt of Appeals for the Seventh Circuit · 1991
- In Re Nutri Bevco, Inc.United States Bankruptcy Court, S.D. New York · 1990
- In Re JonesUnited States Bankruptcy Court, N.D. Texas · 1994
- In Re Sage-Dey, Inc.United States Bankruptcy Court, N.D. New York · 1994
- United States Internal Revenue Service v. LeeDistrict Court, W.D. Virginia · 1995
7 more not listed; retrieve them via the Exa API.