Legal Opinion
In Re Heisson
United States Bankruptcy Court, D. Massachusetts
Decided February 15, 1996No. 19-10357PublishedCited by 7 opinions
1Opinion of the Court
OPINION
JAMES F. QUEENAN, Jr., Bankruptcy Judge.
After confirmation of a chapter 11 plan proposing to pay in full, with interest from confirmation, taxes which are nondischargeable under section 523(a)(1), is there a surviving debt for postpetition, preconfirmation interest? I hold this “gap” interest debt does not survive.
Gary and Charlotte Heisson, husband and wife (the “Debtors”), filed a joint chapter 11 petition on November 8, 1991. Following negotiations with the IRS on prepetition (and postpetition) taxes, the Debtors and the IRS agreed the prepetition tax claim was $25,-926.23. Pursuant…
2Cases cited9 opinions
- Vanston Bondholders Protective Committee v. GreenSupreme Court of the United States · 1947
- Bruning v. United StatesSupreme Court of the United States · 1964
- Sexton v. DreyfusSupreme Court of the United States · 1911
- City of New York v. SaperSupreme Court of the United States · 1949
- In Re Joanne G. Burns, Debtor. Joanne G. Burns v. United States of America, Acting by and Through the Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1989
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Tuttle v. United StatesCourt of Appeals for the Tenth Circuit · 2002
- Johnson v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1998
- California, State Board of Equalization v. Ward (In Re Artisan Woodworkers)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1998
- United States v. HeissonDistrict Court, D. Massachusetts · 1997
- Willauer v. United States of Internal Revenue Service (In Re Willauer)United States Bankruptcy Court, D. Massachusetts · 1996
2 more not listed; retrieve them via the Exa API.