Legal Opinion

H & R Ice Co. v. United States (In Re H & R Ice Co.)

United States Bankruptcy Court, W.D. Missouri

Decided August 3, 1982No. 15-21025PublishedCited by 35 opinions

1Opinion of the Court

MEMORANDUM OPINION AND ORDER

JOEL PELOFSKY, Bankruptcy Judge.

H & R Ice Company is a debtor in Chapter 11 reorganization. At the time of filing, September 30, 1980, there existed accrued but unpaid withholding & FICA taxes due the United States. The proof of claim filed by the IRS on November 14, 1980 alleged a total indebtedness to the United States of $5,008.99: $3,709.52 for taxes assessed October 20,1980 and due for the first quarter of 1980; $186.59 for interest due to the date of the petition; $1,112.88 for penalty to the date of the petition.

In a proof of claim filed October 8, 1981,…

2Cases cited8 opinions

  1. Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982
  2. Bob Jones University v. SimonSupreme Court of the United States · 1974
  3. In the Matter of Harry Stanley Bostwick and Steva Maxine Bostwick, Bankrupts. Harry Stanley Bostwick v. United StatesCourt of Appeals for the Eighth Circuit · 1975
  4. George D. Hartman, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 1976
  5. Terrance M. Kelly v. George O. Lethert, as District Director of Internal Revenue, District of MinnesotaCourt of Appeals for the Eighth Circuit · 1966

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3Cited by35 opinions

  1. In Re Wolverine Radio CompanyCourt of Appeals for the Sixth Circuit · 1991
  2. Jon Co. v. United States (In Re Jon Co.)District Court, D. Colorado · 1983
  3. Pressimone v. Internal Revenue Service (In Re Pressimone)District Court, N.D. New York · 1984
  4. In Re Original Wild West Foods, Inc.United States Bankruptcy Court, W.D. Texas · 1984
  5. Holland Industries, Inc. v. United States (In Re Holland Industries, Inc.)United States Bankruptcy Court, S.D. New York · 1989

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