In Re Stokes
United States Bankruptcy Court, D. Maryland
1Opinion of the Court
MEMORANDUM OF DECISION
DUNCAN W. KEIR, Bankruptcy Judge.
Debtor filed a Petition under Chapter 13 of the United States Bankruptcy Code on June 10, 2003. The Internal Revenue Service (the “IRS”) filed an amended proof of claim (the “IRS Proof of Claim”) in Debt- or’s case in the amount of $78,236.86, with $65,295.00 categorized as a secured claim, $346.43 categorized as an unsecured priority claim and $12,595.43 categorized as an unsecured claim. The IRS Proof of Claim is based upon tax assessments made against Debtor for the 1995, 1996, 1997 and 1998 tax years. Debtor filed a timely objection…
2Cases cited15 opinions
- Raleigh v. Illinois Department of RevenueSupreme Court of the United States · 2000
- Adam v. SaengerSupreme Court of the United States · 1938
- In Re: Michael J. Moroney, Debtor. Michael J. Moroney v. United States of America Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 2003
- Estrada v. AhrensCourt of Appeals for the Fifth Circuit · 1961
- Robert F. Koch and Evelyn C. Koch v. Donald C. Alexander, Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1977
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3Cited by4 opinions
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- In Re HensleyUnited States Bankruptcy Court, D. Kansas · 2006
- In Re VastagUnited States Bankruptcy Court, N.D. Illinois · 2006
- Arnott v. Internal Revenue Service (In Re Arnott)United States Bankruptcy Court, W.D. Pennsylvania · 2008