Legal Opinion
In Re Cespedes
United States Bankruptcy Court, E.D. North Carolina
Decided September 8, 2008No. 19-00339PublishedCited by 8 opinions
1Opinion of the Court
ORDER ALLOWING OBJECTION TO CLAIM
A. THOMAS SMALL, Bankruptcy Judge.
The matter before the court is the objection filed by the chapter 13 debtor, Natalie Marie Cespedes, to the claim (Claim No. 1) filed by the Internal Revenue Service. A hearing took place in Raleigh, North Carolina on August 19, 2008.
The primary issue before the court is whether the 10% early withdrawal liability incurred by a debtor pursuant to 26 U.S.C. § 72(t) when, prior to bankruptcy, the debtor makes an early withdrawal from an Individual Retirement Account (“IRA”) is an excise tax entitled to priority pursuant to 11…
2Cases cited12 opinions
- New Jersey v. AndersonSupreme Court of the United States · 1906
- United States v. La FrancaSupreme Court of the United States · 1931
- United States v. Reorganized CF&I Fabricators of Utah, Inc.Supreme Court of the United States · 1996
- City of New York v. FeiringSupreme Court of the United States · 1941
- Simonson v. GranquistSupreme Court of the United States · 1962
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3Cited by8 opinions
- In re CousinsUnited States Bankruptcy Court, E.D. Louisiana · 2019
- Bradford v. United States Department of the Treasury—Internal Revenue Service (In re Bradford)United States Bankruptcy Court, M.D. Georgia · 2015
- In re OsorioUnited States Bankruptcy Court, D. New Jersey · 2014
- In re ParrishUnited States Bankruptcy Court, E.D. North Carolina · 2018
- United States v. Daley (In re Daley)District Court, District of Columbia · 2018
3 more not listed; retrieve them via the Exa API.