Legal Opinion
In Re Larry Merritt Co.
United States Bankruptcy Court, E.D. Tennessee
Decided December 15, 1993No. Bankruptcy 90-32633, 90-32599PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM ON TRUSTEE’S OBJECTION TO CLAIM FILED BY INTERNAL REVENUE SERVICE
RICHARD S. STAIR, Jr., Bankruptcy Judge.
The trustee in these consolidated Chapter 7 cases, N. David Roberts, Jr., objects to the allowance of a proof of claim filed by the Internal Revenue Service (IRS) in the amount of $42,134.44. The trustee contends that, because the IRS filed its claim after the bar date, it should be entitled to payment only after payment of all other allowed unsecured claims pursuant to Bankruptcy Code § 726(a)(3). Conversely, the IRS argues that to the extent its claim is a priority claim under…
2Cases cited8 opinions
- Norwest Bank Worthington v. AhlersSupreme Court of the United States · 1988
- Taylor v. Freeland & KronzSupreme Court of the United States · 1992
- United States v. Cardinal Mine Supply, Inc.Court of Appeals for the Sixth Circuit · 1990
- In Re Century Boat Company, Debtor. Internal Revenue Service v. Century Boat Company, David G. Kipley, TrusteeCourt of Appeals for the Sixth Circuit · 1993
- Ray v. City Bank & Trust Co. (In re C-L Cartage Co.)Court of Appeals for the Sixth Circuit · 1990
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3Cited by3 opinions
- Boykin v. Marriott International, Inc. (In Re Boykin)United States Bankruptcy Court, E.D. Virginia · 2000
- In Re Bh S & B Holdings LLCUnited States Bankruptcy Court, S.D. New York · 2010
- In re Claims Group Administrators, Inc.United States Bankruptcy Court, E.D. Tennessee · 1995