In Re International Horizons, Inc., Debtors, United States of America v. International Horizons, Inc.
Court of Appeals for the Eleventh Circuit
1Opinion of the Court
NICHOLS, Senior Circuit Judge:
This is an appeal from the judgment of the United States District Court for the Northern District of Georgia affirming the decision of the United States Bankruptcy Court for the Northern District of Georgia which held untimely the United States’ amended proofs of claim for certain federal corporate income taxes. This court has jurisdiction under 28 U.S.C. § 1293(b). Appellant contends that the bankruptcy court abused its discretion in holding that the amended claims for corporate income taxes were untimely under the circumstances which shall be presented below.…
2Cases cited12 opinions
- Pepper v. LittonSupreme Court of the United States · 1939
- 10 Collier bankr.cas.2d 1137, Bankr. L. Rep. P 69,875 in the Matter of Evanston Motor Co., Inc., Debtor. First National Bank of Lincolnwood v. Maurice Levine, Trustee and Attorney for TrusteeCourt of Appeals for the First Circuit · 1984
- In the Matter of Commonwealth Corporation, Bankrupt. The First National Bank of Mobile v. Lee A. Everhart, Trustee of the Commonwealth CorporationCourt of Appeals for the First Circuit · 1980
- In Re G. L. Miller & Co.Court of Appeals for the Second Circuit · 1930
- In the Matter of Robert & Elizabeth Wilkens, Debtors-Appellants v. Simon Brothers, Inc., Creditor-AppelleeCourt of Appeals for the Seventh Circuit · 1984
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3Cited by232 opinions
- In Re South Atlantic Financial Corp., Etc., Debtors. Biscayne 21 Condominium Association, Inc. v. South Atlantic Financial Corp., Etc.Court of Appeals for the Eleventh Circuit · 1985
- In Re John R. Kolstad, Debtor. United States of America (Internal Revenue Service) v. John R. KolstadCourt of Appeals for the Fifth Circuit · 1991
- In the Matter of Emil Stavriotis and Judith Stavriotis, Debtors. Appeal of United States of AmericaCourt of Appeals for the Seventh Circuit · 1992
- Bankr. L. Rep. P 71,005 in the Matter of Barbara Ann Baitcher, Debtor. John Samuel v. Barbara Ann BaitcherCourt of Appeals for the Eleventh Circuit · 1986
- In Re Vertientes, Ltd., Debtor. Vertientes, Ltd. v. Internor Trade, Inc.Court of Appeals for the Third Circuit · 1988
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