Legal Opinion
In Re Carter
United States Bankruptcy Court, D. Kansas
Decided February 28, 1991No. 19-20075PublishedCited by 13 opinions
1Opinion of the Court
MEMORANDUM GRANTING MOTION FOR SUMMARY JUDGMENT AND DETERMINING TAX LIABILITY
JAMES A. PUSATERI, Bankruptcy Judge.
This matter comes before the Court on the debtors’ motion for determination of tax liability and on the United States’ motion for summary judgment. Paul and Janet Carter (“Debtors”) are represented by Jan Hamilton. The United States (“U.S.”) is represented by Charles S. Kennedy, III, Tax Division, U.S. Department of Justice.
FINDINGS OF FACT
The U.S. has filed a Proof of Claim in the amount of $14,065.64 which consists of a priority claim of $12,770.57 and a general unsecured claim…
2Cases cited21 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- United States v. Energy Resources Co.Supreme Court of the United States · 1990
- J. F. Liddon, Plaintiff-Appellant-Cross v. United States of America, Defendant-Appellee-CrossCourt of Appeals for the Fifth Circuit · 1971
- In Re Braniff Airways, Inc.United States Bankruptcy Court, N.D. Texas · 1984
- John P. Emshwiller, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 1977
16 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Lawrence H. Ramming v. United States of America, John Thomas Cloud v. United StatesCourt of Appeals for the Fifth Circuit · 2001
- Estate of Frank Branson, Deceased Mary M. March v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
- Kelsey v. Waste ManagementCalifornia Court of Appeal · 1999
- TLI, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1996
- Hopkins v. United States (Internal Revenue Service) (In Re Hopkins)United States Bankruptcy Court, N.D. Texas · 1991
8 more not listed; retrieve them via the Exa API.