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Legal Opinion

In Re Miller

United States Bankruptcy Court, E.D. Tennessee

Decided September 1, 1988No. Bankruptcy 1-86-01972PublishedCited by 18 opinions

1Opinion of the Court

MEMORANDUM

RALPH H. KELLEY, Chief Judge.

Before the bar date for filing proofs of claims, the Internal Revenue Service filed a proof of claim against the chapter 13 debtors for personal income tax. After the bar date, the IRS amended the claim twice.

The first amendment added more personal income tax for another year.

The second amendment added a claim against one of the debtors, Mr. Miller, for a 100% penalty. The 100% penalty allows the IRS to collect from an officer of a corporation the unpaid employment taxes on the earnings of the corporation’s employees. The IRS can collect the taxes, in…

2Cases cited12 opinions

  1. In Re AM International, Inc.District Court, N.D. Illinois · 1986
  2. In Re the Overly-Hautz Co.United States Bankruptcy Court, N.D. Ohio · 1986
  3. In Re SimmsUnited States Bankruptcy Court, N.D. Georgia · 1984
  4. In Re StarkeyDistrict Court, D. Colorado · 1984
  5. Matter of Overly-Hautz Co.District Court, N.D. Ohio · 1987

7 more not listed; retrieve them via the Exa API.

3Cited by18 opinions

  1. In the Matter of Mary Leasure Unroe, DebtorCourt of Appeals for the Seventh Circuit · 1991
  2. In Re James and Dianne Ripley, Debtors. United States of America v. James and Dianne RipleyCourt of Appeals for the Fifth Circuit · 1991
  3. In Re Nutri Bevco, Inc.United States Bankruptcy Court, S.D. New York · 1990
  4. In Re FriesenhahnUnited States Bankruptcy Court, W.D. Texas · 1994
  5. In Re OsborneUnited States Bankruptcy Court, C.D. California · 1993

13 more not listed; retrieve them via the Exa API.

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