Legal Opinion
DePaolo v. United States (In re DePaolo)
Court of Appeals for the Tenth Circuit
Decided January 9, 1995No. 94-8029PublishedCited by 21 opinions
1Opinion of the Court
McKAY, Circuit Judge.
The Internal Revenue Service (IRS) appeals the district court’s determination that res judicata barred the IRS from collecting any additional taxes from debtors for tax year 1986 after the bankruptcy proceedings were closed, because the IRS had submitted a proof of claim for 1986 taxes in the bankruptcy proceedings and debtors had provided for payment of the claim in full in their reorganization plan. The IRS argues that sections 523(a) and 1141(d)(2) of the Bankruptcy Code preclude the application of principles of res judicata to their claim. The parties cite numerous…
2Cases cited10 opinions
- In The Matter Of Becker's Motor Transportation, Inc.Court of Appeals for the Third Circuit · 1980
- Federal Deposit Insurance Corporation, in Its Corporate Capacity v. Larry O. Hulsey, an Individual Larry O. Hulsey & Co., a Texas Corporation, Defendants-Third Party v. Continental Illinois National Bank & Trust Company of Chicago, a National Banking Corporation, Third-PartyCourt of Appeals for the Third Circuit · 1994
- In Re Harry Gurwitch, Debtor. United States of America v. Harry GurwitchCourt of Appeals for the Eleventh Circuit · 1986
- In Re GrynbergCourt of Appeals for the Tenth Circuit · 1993
- Goodnow v. Adelman (In Re Adelman)United States Bankruptcy Court, D. South Dakota · 1988
5 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- In Re Martha S. Griego, Debtor. Martha S. Griego v. Raymond E. PadillaCourt of Appeals for the Tenth Circuit · 1995
- Andersen v. UNIPAC-NEBHELP (In Re Andersen)Court of Appeals for the Tenth Circuit · 1999
- Watson v. Parker (In Re Parker)Bankruptcy Appellate Panel of the Tenth Circuit · 2001
- In Re KnappenUnited States Bankruptcy Court, D. New Mexico · 2002
- Sanders v. Crespin (In re Crespin)United States Bankruptcy Court, D. New Mexico · 2016
16 more not listed; retrieve them via the Exa API.