Legal Opinion

Salter v. Internal Revenue Service

District Court, S.D. Mississippi

Decided March 9, 2000No. CIV.A. 3:99CV287BNPublishedCited by 1 opinion

1Opinion of the Court

OPINION AND ORDER

BARBOUR, District Judge.

Before the Court is the motion of Appel-lee to dismiss this bankruptcy appeal. Having considered the motion and Appellant’s response, the Court finds that the motion is well taken and should be granted.

I. Background

Appellant’s voluntary petition for relief under Chapter 13 of the Bankruptcy Code1 was dismissed with prejudice on January 28, 1999. The case was dismissed because of Appellant’s failure to provide for payment of delinquent taxes in his Chapter 13 reorganization plan. Appellant asserted that he should not have to pay his *691tax delinquency…

2Cases cited9 opinions

  1. Heiser v. WoodruffSupreme Court of the United States · 1946
  2. Agnes E. NILSEN, Plaintiff-Appellant, v. the CITY OF MOSS POINT, MISSISSIPPI, Defendant-AppelleeCourt of Appeals for the Fifth Circuit · 1983
  3. In the Matter of Mack L. Killebrew and Delores B. Killebrew, Debtors. Mack L. Killebrew and Delores B. Killebrew v. Charles A. BrewerCourt of Appeals for the Fifth Circuit · 1989
  4. In the Matter of Rex L. Hammons, Bankrupts. Borg-Warner Acceptance Corporation v. Fedders Financial CorporationCourt of Appeals for the Fifth Circuit · 1980
  5. Agrilectric Power Partners, Ltd. v. General Electric Co.Court of Appeals for the Fifth Circuit · 1994

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3Cited by1 opinion

  1. In Re SalterDistrict Court, S.D. Mississippi · 2000

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