Legal Opinion
In Re Seneca Balance, Inc.
United States Bankruptcy Court, W.D. New York
Decided February 15, 1990No. 2-19-20210PublishedCited by 6 opinions
1Opinion of the Court
JOHN W. CREAHAN, Bankruptcy Judge.
The debtor, Seneca Balance, has filed objections to the claim of the Internal Revenue Service (IRS). The proof of claim filed by the IRS states that the debtor is obligated to the government in the total sum of $434,097.54. Of that total, $159,-582.12 is asserted as a secured claim by virtue of a series of tax liens filed pre-petition. The sum of $265,275.62 is indicated as an unsecured priority claim and the balance of $9239.84 as a general claim for penalties due on the unsecured claim.
The objection recites that by virtue of encumbrances against the…
2Cases cited2 opinions
- In Re Energy Resources Co., Inc., Debtor. Internal Revenue Service v. Energy Resources Co., Inc., in Re Newport Offshore, Ltd., Debtor. United States of America v. Newport Offshore, Ltd.Court of Appeals for the First Circuit · 1989
- Matter of Specialty Cartage, Inc.United States Bankruptcy Court, N.D. Indiana · 1989
3Cited by6 opinions
- In Re Brentwood Outpatient Ltd.United States Bankruptcy Court, M.D. Tennessee · 1991
- In Re WesleyUnited States Bankruptcy Court, D. New Jersey · 2011
- United States v. Specialty Cartage, Inc.District Court, N.D. Indiana · 1990
- In Re: USA v. Robert MacKenzieCourt of Appeals for the Ninth Circuit · 2024
- In Re FergusonUnited States Bankruptcy Court, S.D. Florida. · 1996
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