In Re Goodwin
United States Bankruptcy Court, D. Maine
1Opinion of the Court
MEMORANDUM DECISION
FREDERICK A. JOHNSON, Bankruptcy Judge.
This proceeding raises squarely the issue of the effect of a tardy filing of a proof of claim by the Internal Revenue Service in a chapter 13 case. Upon the stipulated facts, the court concludes that the claim must be disallowed and upon successful completion of the debtors’ confirmed plan the claim will be discharged.
The debtors filed their chapter 13 petition on June 18, 1982 and the section 341 meeting of creditors was scheduled for July 23, 1982. Notice of the meeting was mailed on June 25, 1982, to all creditors, including the…
2Cases cited7 opinions
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- In the Matter of Robert & Elizabeth Wilkens, Debtors-Appellants v. Simon Brothers, Inc., Creditor-AppelleeCourt of Appeals for the Seventh Circuit · 1984
- In Re PennettaUnited States Bankruptcy Court, D. Colorado · 1982
- In Re WhittenUnited States Bankruptcy Court, N.D. Alabama · 1985
- In Re GreeneUnited States Bankruptcy Court, D. Rhode Island · 1983
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3Cited by27 opinions
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- Kiker v. United States Ex Rel. Internal Revenue Service (In Re Kiker)United States Bankruptcy Court, N.D. Georgia · 1988
- In Re RyanUnited States Bankruptcy Court, E.D. Tennessee · 1987
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