Legal Opinion
In Re Derickson
United States Bankruptcy Court, D. Oregon
Decided July 3, 1989No. 19-30536PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION
ALBERT E. RADCLIFFE, Bankruptcy Judge.
This matter comes before the court on the debtors’ objection to the proof of claim filed by the Internal Revenue Service (IRS) and the related motion, by the debtors, for a determination of tax liability pursuant to 11 U.S.C. § 505.
BACKGROUND
The debtors filed their petition for relief herein under Chapter 7 of the Bankruptcy Code on August 4,1987. The IRS has filed a proof of claim for $59,017.13 for unpaid withholding taxes due from various corporations, as hereinafter described. The IRS seeks, by its proof of claim, to impose liability…
2Cases cited15 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Edward J. Bloom v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-AppellantCourt of Appeals for the Federal Circuit · 1984
- Arthur King Wilson v. United StatesCourt of Appeals for the Ninth Circuit · 1958
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3Cited by2 opinions
- In Re PremoUnited States Bankruptcy Court, E.D. Michigan · 1990
- Elms v. United States (In Re Elms)United States Bankruptcy Court, E.D. Louisiana · 1993