Legal Opinion
Matter of Pastula
United States Bankruptcy Court, E.D. Michigan
Decided January 7, 1997No. 18-56101PublishedCited by 12 opinions
1Opinion of the Court
MEMORANDUM OPINION FINDING DEBTORS’ TAN DEBT DISCHARGEABLE
RAY REYNOLDS GRAVES, Bankruptcy Judge.
Introduction
This matter comes before this court upon the objection of debtors Mark E. Pastula and Pamela Pastula (debtors) to a particular proof of claim filed by the Internal Revenue Service (IRS). At issue is whether the pen-dency of debtors prior Chapter 13 bankruptcy served to suspend the running of the three year look-back period within which the IRS must collect overdue taxes under 11 U.S.C. § 507(a)(7)(A)© and 11 U.S.C. § 523. The debtors first bankruptcy case was dismissed after the…
2Cases cited28 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- BFP v. Resolution Trust CorporationSupreme Court of the United States · 1994
- Miles v. Apex Marine Corp.Supreme Court of the United States · 1990
- 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
- In Re Ralph E. Taylor, Debtor. Ralph E. TaylorCourt of Appeals for the Third Circuit · 1996
23 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- In Re NolanUnited States Bankruptcy Court, M.D. Tennessee · 1997
- Hollowell v. Internal Revenue Service (In Re Hollowell)United States Bankruptcy Court, N.D. Mississippi · 1998
- United States v. Pastula (In re Pastula)District Court, E.D. Michigan · 1997
- Zecco v. United States (In Re Zecco)United States Bankruptcy Court, D. Massachusetts · 1997
- Simmons v. United States (In Re Simmons)United States Bankruptcy Court, N.D. Georgia · 1998
7 more not listed; retrieve them via the Exa API.