Legal Opinion
In Re Thompson
United States Bankruptcy Court, N.D. Ohio
Decided December 7, 1984No. 19-40305PublishedCited by 22 opinions
1Opinion of the Court
FINDING AS TO CLAIM ALLOWANCE
H.F. WHITE, Bankruptcy Judge.
The issue before the court is whether interest and penalties on an unpaid tax liability of a debtor in possession may qualify as a first priority administrative expense of the estate.
The Internal Revenue Service filed a request for payment of administrative expenses totalling $33,074.01. This total included a post-petition tax liability of $27,-200.00 plus accrued interest and penalties. The debtors, Richard and Ruth Thompson, did not object to the $27,200.00 in principal tax liability as an administrative expense. They do object,…
2Cases cited8 opinions
- 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
- Gerald C. Funk and Judith M. Funk v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1982
- In Re Stack Steel & Supply Co.United States Bankruptcy Court, W.D. Washington · 1983
- 9 Collier bankr.cas.2d 1377, Bankr. L. Rep. P 69,412 in Re Boston and Maine Corporation, Debtor. Appeal of City of CambridgeCourt of Appeals for the First Circuit · 1983
3 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- In Re United Trucking Service Inc., a Michigan Corporation, Debtor. United Trucking Service, Inc. v. Trailer Rental Company, Inc.Court of Appeals for the Sixth Circuit · 1988
- In Re American International Airways, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1987
- In Re Patco Photo Corp.United States Bankruptcy Court, E.D. New York · 1988
- In Re Gould & Eberhardt Gear MacHinery Corp.District Court, D. Massachusetts · 1987
- In Re CranerUnited States Bankruptcy Court, N.D. New York · 1988
17 more not listed; retrieve them via the Exa API.