Legal Opinion
In Re Standard Johnson Co., Inc.
United States Bankruptcy Court, E.D. New York
Decided August 30, 1988No. 1-19-40734PublishedCited by 10 opinions
1Opinion of the Court
OPINION
MARVIN A. HOLLAND, Bankruptcy Judge:
The debtor objects to a proof of claim filed by the Internal Revenue Service (“IRS”) on the ground that IRS’s claim has incorrectly included pre-petition interest and penalties as a priority. The debtor requests that those portions of the claim be reclassified as general unsecured.
FACTS
On October 7, 1985 the IRS filed amended proof of claim # 21 in the amount of $114,502.03, as a priority, for withholding taxes, social security and unemployment insurance contributions. Of the amount claimed, $100,343.75 is referred to in section A of the proof of…
2Cases cited15 opinions
- Pepper v. LittonSupreme Court of the United States · 1939
- Ohio v. KovacsSupreme Court of the United States · 1985
- Nicholas v. United StatesSupreme Court of the United States · 1966
- United States v. Friendship College, Inc., in Re Friendship College, Inc., DebtorCourt of Appeals for the Fourth Circuit · 1984
- Stirling Homex Corporation v. RaichleCourt of Appeals for the First Circuit · 1978
10 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- In Re Burden, Wilfred, H., A/K/A Burden, Wilfred, H., Jr., T/a Burden's Janitorial Service & Supply Company v. The United States of AmericaCourt of Appeals for the Third Circuit · 1990
- Millsaps v. United States (In Re Millsaps)United States Bankruptcy Court, M.D. Florida · 1991
- Southeast Waffles, LLC v. United States Department of TreasuryCourt of Appeals for the Sixth Circuit · 2012
- Southeast Waffles, LLC v. United States Department of Treasury/Internal Revenue Service (In Re Southeast Waffles, LLC)Bankruptcy Appellate Panel of the Sixth Circuit · 2011
- In Re BurdenDistrict Court, E.D. Pennsylvania · 1989
5 more not listed; retrieve them via the Exa API.