Kipperman v. Internal Revenue Service, U.S.A. (In Re 800Ideas.com, Inc.)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
JURY, Bankruptcy Judge.
Richard M. Kipperman, chapter 71 trustee in the case of debtor 800Ideas.com, appeals the bankruptcy court’s order allowing the claim of the Internal Revenue Service (IRS) with priority as an actual and necessary cost and expense of preserving the estate under § 503(b)(1)(A).2
IRS’s claim arose postpetition when it assessed penalties against debtor under 26 U.S.C. (IRC) § 6699 due to trustee’s failure to timely file debtor’s corporate tax returns for the years 2008 and 2010. The bankruptcy court found that trustee had not proved reasonable cause for the late-filed…
2Cases cited20 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- United States v. BoyleSupreme Court of the United States · 1985
- Reading Co. v. BrownSupreme Court of the United States · 1968
- In Re Dant & Russell, Inc., Debtors. Burlington Northern Railroad Company, Creditor-Appellant v. Dant & Russell, Inc., Debtor-AppelleeCourt of Appeals for the Ninth Circuit · 1988
- Holywell Corp. v. SmithSupreme Court of the United States · 1992
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3Cited by6 opinions
- Boruff v. Cook Inlet Energy LLC (In Re Cook Inlet Energy LLC)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2018
- In re 800Ideas.com, Inc.United States Bankruptcy Court, S.D. California · 2015
- In re CorbettUnited States Bankruptcy Court, D. Massachusetts · 2016
- Darcy Sinclair Hall and Barbara Florence HallUnited States Bankruptcy Court, W.D. Washington · 2023
- ELLIS v. WESTINGHOUSE ELECTRIC COMPANY, LLCDistrict Court, W.D. Pennsylvania · 2020
1 more not listed; retrieve them via the Exa API.