Legal Opinion
In re Kowalczyk
United States Bankruptcy Court, D. North Dakota
Decided April 17, 2019No. Bankruptcy No. 15-30149Published
1Opinion of the Court
SHON HASTINGS, JUDGE
I. Background
On April 18, 2015, Debtor filed a voluntary petition under Chapter 7 of the Bankruptcy Code. Doc. 1. The Internal Revenue Service and Creditor Central Trenching, Inc. were among five creditors that filed proofs of claim. The IRS's amended claim *809identifies total tax liabilities of $ 130,247.45 for tax years 2011-2014, with a priority claim of $ 119,534.10. Claim No. 1-3. Central Trenching filed a general unsecured claim in the sum of $ 276,699.29 arising from a 2014 judgment against Debtor and in favor of Central Trenching. Claim No. 6-1.
In October 2015,…
2Cases cited32 opinions
- Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
- Lexmark Int'l, Inc. v. Static Control Components, Inc.Supreme Court of the United States · 2014
- Powers v. OhioSupreme Court of the United States · 1991
- Elk Grove Unified School District v. NewdowSupreme Court of the United States · 2004
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