Legal Opinion
In Re Simms
United States Bankruptcy Court, N.D. Georgia
Decided June 26, 1984No. 15-64053PublishedCited by 26 opinions
1Opinion of the Court
ORDER
W. HOMER DRAKE, Bankruptcy Judge.
This ease is before the Court on the objections by the debtor, Morrison Jarrell Simms (“Debtor”), to Claim No. 5 and Supplemental Claim No. 9 filed by the Internal Revenue Service (“IRS”). Following a hearing, this matter was taken under advisement.
On July 20, 1981, the Debtor filed a petition for relief under Chapter 13 of the Bankruptcy Code. Pursuant to Bankruptcy Rule 302(e), as in effect at that time, March 8,1982 was set as a bar date for the filing of proofs of claims. On March 5, 1982, the IRS timely filed Claim No. 5 with respect to the Debtor’s…
2Cases cited3 opinions
- In the Matter of Commonwealth Corporation, Bankrupt. The First National Bank of Mobile v. Lee A. Everhart, Trustee of the Commonwealth CorporationCourt of Appeals for the First Circuit · 1980
- Perry v. Certificate Holders of Thrift SavingsCourt of Appeals for the Ninth Circuit · 1963
- Aric Carnegia v. Georgia Higher Education Assistance CorporationCourt of Appeals for the Eleventh Circuit · 1982
3Cited by26 opinions
- In Re John R. Kolstad, Debtor. United States of America (Internal Revenue Service) v. John R. KolstadCourt of Appeals for the Fifth Circuit · 1991
- In Re Metro Transportation Co.United States Bankruptcy Court, E.D. Pennsylvania · 1990
- United States v. OwensDistrict Court, E.D. Pennsylvania · 1988
- Woburn Associates v. Kahn (In re Hemingway Transport, Inc.)Court of Appeals for the First Circuit · 1992
- Gulf States Exploration Co. v. Manville Forest Products Corp. (In Re Manville Forest Products Corp.)United States Bankruptcy Court, S.D. New York · 1988
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