Legal Opinion
In Re Blue Coal Corp.
United States Bankruptcy Court, M.D. Pennsylvania
Decided December 13, 1993No. Bankruptcy 76-1311, 78-604PublishedCited by 6 opinions
1Opinion of the Court
OPINION AND ORDER
JOHN J. THOMAS, Bankruptcy Judge.
Nature of Proceeding: Claims Litigation — IRS
The issue before the Court is whether various claims filed by the United States of America through the Internal Revenue Service, (hereinafter “IRS”), after the bar date for filing claims should be allowed as timely filed. The IRS asserts that all its claims filed after the bar date are amendments to a timely filed claim. The objectors, i.e. the Trustee in Bankruptcy and the Anthracite Health & Welfare Fund (hereinafter “Fund”), contend that these alleged amendments are labeled as such in an attempt…
2Cases cited27 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Local Loan Co. v. HuntSupreme Court of the United States · 1934
- In Re International Horizons, Inc., Debtors, United States of America v. International Horizons, Inc.Court of Appeals for the Eleventh Circuit · 1985
- 15 Collier bankr.cas.2d 563, Bankr. L. Rep. P 71,437 in Re McKeesport Steel Castings Company. In Re McKeesport Steel Castings Company, Debtor. Equitable Gas Co. v. Equibank N.A., Condec Corporation. Appeal of Equitable Gas Company, a Division of Equitable Resources, Inc., MovantCourt of Appeals for the Third Circuit · 1986
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3Cited by6 opinions
- Truong v. 325 Broadway Associates LLC (In re Truong)United States Bankruptcy Court, D. New Jersey · 2016
- DeHart v. United States (In re Metropolitan Metals, Inc.)United States Bankruptcy Court, M.D. Pennsylvania · 1997
- Dona Ana County Treasurer v. MarcusDistrict Court, D. New Mexico · 2021
- Enos v. DeHart (In re Metropolitan Metals, Inc.)United States Bankruptcy Court, M.D. Pennsylvania · 1997
- In Re Metropolitan Metals, Inc.United States Bankruptcy Court, M.D. Pennsylvania · 1998
1 more not listed; retrieve them via the Exa API.