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Legal Opinion

In Re Calisoff

United States Bankruptcy Court, N.D. Illinois

Decided December 20, 1988No. 18-35895PublishedCited by 18 opinions

1Opinion of the Court

MEMORANDUM OPINION

RONALD S. BARLIANT, Bankruptcy Judge.

In this case under Chapter 7 of the Bankruptcy Code, the last date for filing proofs of claim pursuant to Bankruptcy Rule 3002(c) was June 24, 1987. 1 The Internal Revenue Service timely filed a proof of claim for 1984 and 1985 individual income taxes, but then filed a supplemental proof of claim for 1986 taxes after the bar date. The trustee and creditors of the Debtor object to the supplemental claim on the sole ground that it is untimely. The IRS contends that the supplemental claim is a permissible amendment to its timely claim. The…

2Cases cited11 opinions

  1. In Re International Horizons, Inc., Debtors, United States of America v. International Horizons, Inc.Court of Appeals for the Eleventh Circuit · 1985
  2. In Re AM International, Inc.District Court, N.D. Illinois · 1986
  3. In Re the Overly-Hautz Co.United States Bankruptcy Court, N.D. Ohio · 1986
  4. United States v. OwensDistrict Court, E.D. Pennsylvania · 1988
  5. Ebeling v. BobengCourt of Appeals for the Seventh Circuit · 1941

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

3Cited by18 opinions

  1. In Re John R. Kolstad, Debtor. United States of America (Internal Revenue Service) v. John R. KolstadCourt of Appeals for the Fifth Circuit · 1991
  2. In the Matter of Emil Stavriotis and Judith Stavriotis, Debtors. Appeal of United States of AmericaCourt of Appeals for the Seventh Circuit · 1992
  3. In Re Metro Transportation Co.United States Bankruptcy Court, E.D. Pennsylvania · 1990
  4. In Re StoeckerUnited States Bankruptcy Court, N.D. Illinois · 1993
  5. In Re DePughUnited States Bankruptcy Court, S.D. Texas · 2009

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