Legal Opinion
Barrows v. Internal Revenue Service
District Court, D. New Hampshire
Decided September 25, 1998No. Civ. 97-550-JDPublishedCited by 1 opinion
1Opinion of the Court
ORDER
DiCLERICO, District Judge.
The appellants, Gerald and Angela Barrows, were debtors in a Chapter 7 bankruptcy proceeding in which the appellee, the Internal Revenue Service, filed a proof of claim after disallowing a number of tax deductions from the appellants’ 1987 income tax return. The Barrows appeal the bankruptcy court’s decisions regarding the allowance of the deductions, its denial of their first motion to reconsider, and its final amended judgment (document no. 3).
Background 1
The appellants filed a joint federal income tax return for the tax year 1987 in October, 1988. On June 26,…
2Cases cited14 opinions
- Dick v. New York Life InsuranceSupreme Court of the United States · 1959
- In Re Winthrop Old Farm Nurseries, Inc., Debtor. Winthrop Old Farm Nurseries, Inc. v. New Bedford Institution for SavingsCourt of Appeals for the First Circuit · 1995
- Prebor v. Collins (In Re I Don't Trust)Court of Appeals for the First Circuit · 1998
- In the Matter of Resyn Corporation, Appellant/cross-Appellee v. United States of America, Appellee/cross-AppellantCourt of Appeals for the Third Circuit · 1988
- In Re Jones Truck Lines, Inc., an Arkansas Corporation, Debtor. Jones Truck Lines, Inc. v. Foster's Truck & Equipment Sales, Inc.Court of Appeals for the Eighth Circuit · 1995
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3Cited by1 opinion
- State of Maine v. Andrew J. LegassieSupreme Judicial Court of Maine · 2017