Legal Opinion

In Re Gurwitch

United States Bankruptcy Court, S.D. Florida.

Decided February 24, 1984No. 19-12605PublishedCited by 8 opinions

1Opinion of the Court

ORDER DENYING CONTEMPT CITATION

THOMAS C. BRITTON, Bankruptcy Judge.

The issue here is whether the IRS is bound by the provisions for a tax claim contained in an individual’s confirmed chapter 11 plan. The point does not appear to have been raised in any reported decision.

An individual debtor seeks a contempt citation against IRS agents because they are attempting to collect a tax debt. The debt was fixed in amount and payment was deferred by a confirmed chapter 11 plan. The facts are undisputed.

On June 6,1980, the IRS filed a claim for $7,756 in this chapter 11 case against the debtor as the…

2Cases cited1 opinion

  1. In the Matter of Southern States Motor Inns, Inc., Debtor. United States of America v. Southern States Motor Inns, Inc.Court of Appeals for the Eleventh Circuit · 1983

3Cited by8 opinions

  1. Ravenna Industries, Inc. v. Ohio Bureau of Workers' Compensation (In Re A.C. Williams Co.)United States Bankruptcy Court, N.D. Ohio · 1985
  2. Goodnow v. Adelman (In Re Adelman)United States Bankruptcy Court, D. South Dakota · 1988
  3. General Motors Acceptance Corp. v. Fortner Oilfield Services, Inc. (In Re Fortner Oilfield Services, Inc.)United States Bankruptcy Court, N.D. Texas · 1984
  4. unempl.ins.rep. (Cch) P 22,142 in Re Hollytex Carpet Mills, Inc., Debtor. Hollytex Carpet Mills, Inc. v. Oklahoma Employment Security CommissionCourt of Appeals for the Tenth Circuit · 1996
  5. Dore & Associates Contracting, Inc. v. United States Ex Rel. Internal Revenue Service (In Re Dore & Associates Contracting, Inc.)United States Bankruptcy Court, E.D. Michigan · 1985

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