United States v. Tedlin (In Re Mark Anthony Construction, Inc.)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
MEYERS, Bankruptcy Judge:
I
This case presents the issue of whether interest on taxes accrued after the commencement of a Chapter 11 bankruptcy case is entitled to priority as an adfninistra-tive expense. The trial court found that such interest is not entitled to priority status. We AFFIRM.
II
FACTS
On September 8, 1981, the Debtor, Mark Anthony Construction, Inc. (“Debtor”), filed for bankruptcy under Chapter 11 of the Bankruptcy Code (“Code”). The Debt- or continued to operate the business and incurred unpaid post-petition federal taxes in the amount of $9,708.95. Interest on these taxes…
2Cases cited21 opinions
- Bruning v. United StatesSupreme Court of the United States · 1964
- Nicholas v. United StatesSupreme Court of the United States · 1966
- Sexton v. DreyfusSupreme Court of the United States · 1911
- City of New York v. SaperSupreme Court of the United States · 1949
- American Iron & Steel Manufacturing Co. v. Seaboard Air Line RailwaySupreme Court of the United States · 1914
16 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- In Re Mark Anthony Construction, Inc., Debtor. United States of America v. Ian Ledlin, TrusteeCourt of Appeals for the Ninth Circuit · 1989
- Elliott v. Four Seasons Properties (In re Frontier Properties, Inc.)Court of Appeals for the Ninth Circuit · 1992
- In Re Patco Photo Corp.United States Bankruptcy Court, E.D. New York · 1988
- In Re CranerUnited States Bankruptcy Court, N.D. New York · 1988
- Varsity Carpet Services, Inc. v. Richardson (In re Colortex Industries, Inc.)Court of Appeals for the Eleventh Circuit · 1994
18 more not listed; retrieve them via the Exa API.