Legal Opinion

In Re Cowart

United States Bankruptcy Court, M.D. Florida

Decided July 23, 1996No. Bankruptcy 95-5115-BKC-3F3PublishedCited by 7 opinions

1Opinion of the Court

ORDER OVERRULING DEBTOR’S OBJECTION TO CLAIM FOUR OF THE INTERNAL REVENUE SERVICE

JERRY A. FUNK, Bankruptcy Judge.

This case is before the Court upon Debt- or’s Objection to Claim Four of the Internal Revenue Service and the United States’ Response to Debtor’s Objection. The IRS also filed a Post-Hearing Memorandum on Objection to Claim.

The IRS timely filed its proof of claim in the total amount of $7,698.58. Of this amount, $6,781.16 is listed as a “priority” claim, for income taxes due but not paid for the tax years 1991 and 1992. The Debtor disputes the priority status of the IRS claim…

2Cases cited4 opinions

  1. Brickley v. United States (In Re Brickley)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1986
  2. Gore v. United States (In Re Gore)United States Bankruptcy Court, N.D. Alabama · 1995
  3. Shedd v. United States (In Re Shedd)United States Bankruptcy Court, M.D. Florida · 1996
  4. In Re HarrisUnited States Bankruptcy Court, M.D. Florida · 1994

3Cited by7 opinions

  1. Hollowell v. Internal Revenue Service (In Re Hollowell)United States Bankruptcy Court, N.D. Mississippi · 1998
  2. Zecco v. United States (In Re Zecco)United States Bankruptcy Court, D. Massachusetts · 1997
  3. Simmons v. United States (In Re Simmons)United States Bankruptcy Court, N.D. Georgia · 1998
  4. Putnam v. Internal Revenue Service (In re Putnam)United States Bankruptcy Court, E.D. North Carolina · 2014
  5. Daniel v. United States Internal Revenue Service (In Re Daniel)United States Bankruptcy Court, N.D. Indiana · 1998

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