Legal Opinion
In Re Norman H. Bates and Beverly Ann Bates, Debtors. Norman H. Bates and Beverly Ann Bates v. United States
Court of Appeals for the Tenth Circuit
Decided August 17, 1992No. 92-8005PublishedCited by 19 opinions
1Opinion of the Court
BRORBY, Circuit Judge.
Mr. and Mrs. Bates (Debtors) filed a Chapter 13 bankruptcy petition. Their pre-petition federal tax liability was classified into secured and priority status. Debtors challenge this classification. We affirm.
The facts are neither complicated nor disputed. Debtors owned a lumber business and failed to pay all federal employment taxes that were due and owing. Debtors owed the government $61,212.89. Of this amount, $39,714.72 were trust fund taxes and $21,498.17 were non-trust fund taxes. 1 The Internal Revenue Service per fected its lien for the full amount due against…
2Cases cited5 opinions
- Dewsnup v. TimmSupreme Court of the United States · 1992
- United States v. Energy Resources Co.Supreme Court of the United States · 1990
- In Re Lamar Dewsnup and Aletha Dewsnup, Debtors. Lamar Dewsnup, Aletha Dewsnup v. Louis L. TimmCourt of Appeals for the Tenth Circuit · 1990
- In the Matter of Roger Roy Larson and Joan Rosemary Larson, Debtors-AppellantsCourt of Appeals for the Seventh Circuit · 1988
- United States v. H. A. Phillips, Trustee for C. J. Dick Towing Company, BankruptCourt of Appeals for the Fifth Circuit · 1959
3Cited by19 opinions
- In Re SchnabelUnited States Bankruptcy Court, N.D. Illinois · 1993
- In Re Preferred Door Company, Inc., Debtor. Small Business Administration and Internal Revenue Service v. Preferred Door Company, Inc.Court of Appeals for the Tenth Circuit · 1993
- Tuttle v. United StatesCourt of Appeals for the Tenth Circuit · 2002
- Southeast Waffles, LLC v. United States Department of Treasury/Internal Revenue Service (In Re Southeast Waffles, LLC)Bankruptcy Appellate Panel of the Sixth Circuit · 2011
- In Re BrensingUnited States Bankruptcy Court, D. Kansas · 2006
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