Legal Opinion
West v. United States (In re West)
Court of Appeals for the Ninth Circuit
Decided September 21, 1993No. Nos. 92-35286, 92-35293PublishedCited by 29 opinions
1Opinion of the Court
CYNTHIA HOLCOMB HALL, Circuit Judge:
Chapter 13 debtors Beverly West and Robert Worthen appeal the district court’s reversal of bankruptcy court orders denying priority to tax claims of the Internal Revenue Service. The district court held that the debtors’ prior Chapter 13 case suspended Bankruptcy Code § 507(a)(7)(A)(ii)’s 240-day priority period until six months after the debtors dismissed that case. We affirm.
I. Background
On June 13,1988, the IRS assessed income taxes for the years 1982 through 1984 against Beverly and Robert Worthen. Two-hundred and twenty days later, on January 19, 1989,…
2Cases cited26 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Griffin v. Oceanic Contractors, Inc.Supreme Court of the United States · 1982
- Patterson v. ShumateSupreme Court of the United States · 1992
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- Badaracco v. CommissionerSupreme Court of the United States · 1984
21 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Rogers v. Corrosion Products, Inc.Court of Appeals for the Fifth Circuit · 1995
- In Re William Winston Waugh, Debtor. William Winston Waugh v. Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 1997
- In Re: James Curtis Palmer, Debtor. James Curtis Palmer v. United States of America, Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 2000
- Gurney v. Arizona Department of Revenue (In Re Gurney)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1996
- Curtis R. Richmond Barbara Richmond v. United StatesCourt of Appeals for the Ninth Circuit · 1999
24 more not listed; retrieve them via the Exa API.