Legal Opinion
In Re Boedecker
United States Bankruptcy Court, D. Montana
Decided December 8, 1993No. 19-60111PublishedCited by 1 opinion
1Opinion of the Court
ORDER
JOHN L. PETERSON, Bankruptcy Judge.
In this Chapter 11 case, Debtor, Boedecker Resources, Inc., filed an objection to that portion of the Amended Proof of Claim of the Internal Revenue Service (“IRS”) seeking $66,075 as penalty for non-filing of informational returns concerning the Debtor’s pension benefit plan. The amended claim seeks penalties under 26 U.S.C. § 6652(e) in the sum of $15,000 per year for the tax years ending 1986,1987,1988,1990, and 1991. The IRS concedes the required tax form 5500 was timely filed for the year 1989, and no claim is thus made for that tax year. After…
2Cases cited9 opinions
- Rosenthal v. WalkerSupreme Court of the United States · 1884
- United States v. Robert NeffCourt of Appeals for the Ninth Circuit · 1980
- Lois Anderson v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Estate of Leonard A. Wood, Deceased, J.M. Loonan, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- Walden v. CommissionerUnited States Tax Court · 1988
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3Cited by1 opinion
- Northwest Pipe Fittings, Inc. v. Paddock (In re Paddock)United States Bankruptcy Court, D. Montana · 2015