Legal Opinion
In Re Rago
United States Bankruptcy Court, N.D. Illinois
Decided November 23, 1992No. 18-35881PublishedCited by 41 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
EUGENE R. WEDOFF, Bankruptcy Judge.
This Chapter 7 case is before the court on the motion of the United States of America to allow a claim of the Internal Revenue Service as timely filed. The trustee has responded in opposition to the motion, and both parties have briefed the matter. For the reasons stated below, the motion is denied, but the trustee is instructed that the late filing of the IRS’s claim does not deprive the claim of its priority under 11 U.S.C. § 726(a)(1). 1
Findings of Fact
The relevant facts are undisputed. The debtor began this case as a voluntary case…
2Cases cited22 opinions
- Toibb v. RadloffSupreme Court of the United States · 1991
- United States v. Cardinal Mine Supply, Inc.Court of Appeals for the Sixth Circuit · 1990
- In Re HausladenUnited States Bankruptcy Court, D. Minnesota · 1992
- In the Matter of Virtual Network Services Corporation, Debtor-Appellee. Appeal of United States of AmericaCourt of Appeals for the Seventh Circuit · 1990
- In Re Pigott, James P., T/d/b/a James P. Pigott Building Materials. Appeal of Conestoga Ceramic Tile Distributors, IncCourt of Appeals for the Third Circuit · 1982
17 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- In Re Pacific Atlantic Trading Co., Debtor. United States of America, Claimant-Appellant v. Robert F. Towers, Trustee-AppelleeCourt of Appeals for the Ninth Circuit · 1994
- In Re ZimmermanUnited States Bankruptcy Court, W.D. Michigan · 1993
- In Re John R. Chavis and Betty E. Chavis, Debtors. United States of America, Internal Revenue Service v. John R. Chavis and Betty E. ChavisCourt of Appeals for the Sixth Circuit · 1995
- In Re Washington Mutual, Inc.United States Bankruptcy Court, D. Delaware · 2011
- In Re BaileyUnited States Bankruptcy Court, N.D. New York · 1993
36 more not listed; retrieve them via the Exa API.