Legal Opinion
United States Internal Revenue Service v. Osborne (In re Osborne)
Court of Appeals for the Ninth Circuit
Decided February 12, 1996No. 94-55890PublishedCited by 4 opinions
1Opinion of the Court
ALDISERT, Senior Circuit Judge.
We are to decide a case that arose prior to the enactment of the Bankruptcy Reform Act of 1994, Pub.L. No. 103-394, 108 Stat. 4106 (codified as amended at 11 U.S.C. § 502(b)(9) (1995)). This new statute specifically provides that a claim may be disallowed if proof of such claim is not timely filed. This amendment to the Bankruptcy Code, however, applies only to eases filed after October 22, 1994, the effective date of the Reform Act. Because this case was filed before that date, we must interpret the statutes, rules and case law that governed proceedings prior…
Also in this document: Per curiam.
2Cases cited8 opinions
- In Re Acequia, Inc., Debtor. Acequia, Inc. v. Vernon B. ClintonCourt of Appeals for the Ninth Circuit · 1986
- United States v. Katherine Bordallo AguonCourt of Appeals for the Ninth Circuit · 1988
- In Re Pacific Atlantic Trading Co., Debtor. United States of America, Claimant-Appellant v. Robert F. Towers, Trustee-AppelleeCourt of Appeals for the Ninth Circuit · 1994
- United States v. Gordon Howard Lucas, Jr.Court of Appeals for the Ninth Circuit · 1992
- In Re John R. Chavis and Betty E. Chavis, Debtors. United States of America, Internal Revenue Service v. John R. Chavis and Betty E. ChavisCourt of Appeals for the Sixth Circuit · 1995
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Gardenhire v. Internal Revenue Service (In Re Gardenhire)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1998
- In Re OsborneCourt of Appeals for the Ninth Circuit · 1996
- Animal Science Products, Inc. v. China National Metals & Minerals Import & Export Corp.District Court, D. New Jersey · 2010
- In Re Brooks-HamiltonUnited States Bankruptcy Appellate Panel for the Ninth Circuit · 2009