Gardenhire v. Internal Revenue Service (In Re Gardenhire)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
KLEIN, Bankruptcy Judge.
The central issue is whether the doctrine of equitable tolling applies to Bankruptcy Code § 502(b)(9)’s 180-day period for governmental units to file proofs of claim notwithstanding that Federal Rule of Bankruptcy Procedure 3002(c)(1) forbids retroactive enlargements of that time.
We conclude that equitable tolling does apply to the proofs of claim governed by Bankruptcy Code § 502(b)(9) notwithstanding Rule 3002(c)(1) and conclude that equitable tolling is appropriately applied in this case where the United States filed a proof of claim 191 days after the order…
2Cases cited20 opinions
- Pioneer Investment Services Co. v. Brunswick Associates Ltd. PartnershipSupreme Court of the United States · 1993
- Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
- American Pipe & Construction Co. v. UtahSupreme Court of the United States · 1974
- Holmberg v. ArmbrechtSupreme Court of the United States · 1946
- Lampf, Pleva, Lipkind, Prupis & Petigrow v. GilbertsonSupreme Court of the United States · 1991
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3Cited by21 opinions
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- In Re Charles C. GardenhireCourt of Appeals for the Ninth Circuit · 2000
- Harris v. United States Trustee (In Re Harris)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2002
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