Legal Opinion
Mitchell v. United States (In Re Mitchell)
United States Bankruptcy Court, N.D. Texas
Decided July 24, 1997No. 19-40942PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OF OPINION ON THE IRS’ CLAIM FOR POSTPETITION INTEREST AND PENALTIES ON PRE-PETITION TAX DEBT
JOHN C. AKARD, Bankruptcy Judge.
Calvin A. Mitchell Jr. and Patsy J. Mitchell (Debtors) filed for protection under Chapter 12 of the Bankruptcy Code on October 1, 1993. On January 18,1994, the Internal Revenue Service (IRS) filed a claim in the amount of $12,174.01. It classified $9,679.32 as an unsecured priority claim and $2,494.69 as an unsecured non priority claim. The Debtors did not dispute that the IRS had prepetition, priority tax claims for the years 1990, 1991, and 1992 pursuant to…
2Cases cited11 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- Bruning v. United StatesSupreme Court of the United States · 1964
- United States v. Neal Pharmacal CompanyCourt of Appeals for the Eighth Circuit · 1986
- In Re KrumpUnited States Bankruptcy Court, D. South Dakota · 1988
- Matter of HerrUnited States Bankruptcy Court, S.D. Iowa · 1987
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3Cited by5 opinions
- Cherbanaeff v. United StatesUnited States Court of Federal Claims · 2007
- United States v. Bossert (In Re Bossert)District Court, E.D. Washington · 1999
- Cousins v. Internal Revenue Service (In Re Cousins)United States Bankruptcy Court, D. New Hampshire · 1999
- Internal Revenue Service v. CousinsDistrict Court, D. New Hampshire · 1999
- IRS v. CousinsDistrict Court, D. New Hampshire · 1999