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In Re John R. Kolstad, Debtor. United States of America (Internal Revenue Service) v. John R. Kolstad

Court of Appeals for the Fifth Circuit

Decided April 10, 1991No. 90-2280PublishedCited by 117 opinions

1Opinion of the Court

EDITH H. JONES, Circuit Judge:

The issue in this case is whether the bankruptcy court properly permitted IRS to “amend” Kolstad’s debtor-filed proof of claim, 11 U.S.C. § 501(c) and Bankruptcy Rule 3004, some months after the bar date had passed for IRS to file its own proof of claim. Bankruptcy Rule 3003(c). We conclude that the bankruptcy court, 101 B.R. 492 (Bankr.S.D.Tex.1989), affirmed by the district court, did not abuse its discretion in permitting the amendment.

A. The Facts

The parties agree on virtually nothing except the pertinent facts. Kolstad sought Chapter 11 relief in March,…

2Cases cited21 opinions

  1. In Re International Horizons, Inc., Debtors, United States of America v. International Horizons, Inc.Court of Appeals for the Eleventh Circuit · 1985
  2. Richmond Leasing Co. v. Capital Bank, N.A.Court of Appeals for the Fifth Circuit · 1985
  3. 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
  4. In Re Vertientes, Ltd., Debtor. Vertientes, Ltd. v. Internor Trade, Inc.Court of Appeals for the Third Circuit · 1988
  5. 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

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3Cited by117 opinions

  1. In Re Christina Thompson, Debtor. Sanford A. Kowal v. Charles M. MalkemusCourt of Appeals for the First Circuit · 1992
  2. In the Matter of Emil Stavriotis and Judith Stavriotis, Debtors. Appeal of United States of AmericaCourt of Appeals for the Seventh Circuit · 1992
  3. In the Matter of Southmark Corporation, Debtor. Southmark Corporation v. Joseph GroszCourt of Appeals for the Fifth Circuit · 1995
  4. Ashford v. Consolidated Pioneer Mortgage (In Re Consolidated Pioneer Mortgage)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1995
  5. In Re Unioil, Inc.Court of Appeals for the Tenth Circuit · 1992

112 more not listed; retrieve them via the Exa API.

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