Legal Opinion
In re Claims Group Administrators, Inc.
United States Bankruptcy Court, E.D. Tennessee
Decided May 2, 1995No. Bankruptcy No. 92-32310PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM ON TRUSTEE’S OBJECTION TO CLAIM
RICHARD S. STAIR, Jr., Chief Judge.
The debtor, Claims Group Administrators, Inc., commenced this Chapter 7 bankruptcy case on May 7, 1992. The Trustee, Mary C. Walker, filed an Objection to Claim on March 2,1995, asserting that the Tennessee Department of Revenue’s Proof of Claim was filed after the September 14, 1992 claims bar date and that payment of the Department’s claim should, therefore, be subordinated pursuant to 11 U.S.C.A. § 726(a)(3) (West 1993). The Trustee and the Department of Revenue have submitted this matter to the court on written…
2Cases cited10 opinions
- South Carolina v. KatzenbachSupreme Court of the United States · 1966
- United States v. Cardinal Mine Supply, Inc.Court of Appeals for the Sixth Circuit · 1990
- In Re Pacific Atlantic Trading Co., Debtor. United States of America, Claimant-Appellant v. Robert F. Towers, Trustee-AppelleeCourt of Appeals for the Ninth Circuit · 1994
- In Re Century Boat Company, Debtor. Internal Revenue Service v. Century Boat Company, David G. Kipley, TrusteeCourt of Appeals for the Sixth Circuit · 1993
- In Re John R. Chavis and Betty E. Chavis, Debtors. United States of America, Internal Revenue Service v. John R. Chavis and Betty E. ChavisCourt of Appeals for the Sixth Circuit · 1995
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3Cited by1 opinion
- Solow v. United States (In Re Johnson Rehabilitation Nursing Home, Inc.)United States Bankruptcy Court, N.D. Illinois · 1999