Legal Opinion
United States v. Heisson
District Court, D. Massachusetts
Decided December 11, 1997No. 96-40062-NMGPublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM AND ORDER GORTON, District Judge.. On February 15, 1996, the Bankruptcy Court issued an Order declaring the Debtors, Gary and Charlotte Heisson, free from liability for post-petition, pre-confirmation interest (“Gap Interest”) on the pre-petition, nondischargeable tax claim of the Internal Revenue Service (“IRS”). Pending before this Court is the appeal of that Order.
I. Background
Gary and Charlotte Heisson, husband and ■wife (“the Debtors”), filed a joint petition for Chapter 11 bankruptcy on November 8,1991. As of the petition date, the Debtors owed to the IRS $25,156.84 in unpaid…
2Cases cited15 opinions
- Midlantic National Bank v. New Jersey Department of Environmental ProtectionSupreme Court of the United States · 1986
- Bruning v. United StatesSupreme Court of the United States · 1964
- In Re Joanne G. Burns, Debtor. Joanne G. Burns v. United States of America, Acting by and Through the Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1989
- 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
- Casco Northern Bank, N.A. v. DN AssociatesCourt of Appeals for the First Circuit · 1993
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3Cited by5 opinions
- Tuttle v. United StatesCourt of Appeals for the Tenth Circuit · 2002
- Johnson v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1998
- California, State Board of Equalization v. Ward (In Re Artisan Woodworkers)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1998
- Burford v. District Director (In Re Burford)United States Bankruptcy Court, N.D. Texas · 1999
- In Re LamarreUnited States Bankruptcy Court, D. Massachusetts · 2001