Legal Opinion

In Re Phillips

United States Bankruptcy Court, E.D. Virginia

Decided February 4, 1983No. 19-30796PublishedCited by 6 opinions

1Opinion of the Court

MEMORANDUM OPINION AND ORDER

MARTIN V.B. BOSTETTER, Jr., Bankruptcy Judge.

The Trustee in Bankruptcy herein has objected to the Proof of Claim filed by the Internal Revenue Service on the basis that said claim was filed untimely. The debtors filed a voluntary petition under Chapter 13 of the Bankruptcy Code on June 24, 1980. The last date for filing a Proof of Claim in this proceeding was February 11, 1981.

It is the position of the Internal Revenue Service (“the IRS”) that the filing of its claim on April 9, 1981 was not untimely because Section 1305 of the Bankruptcy Code permits later filings…

2Cases cited2 opinions

  1. Pan American Van Lines v. United StatesCourt of Appeals for the Ninth Circuit · 1979
  2. In Re PennettaUnited States Bankruptcy Court, D. Colorado · 1982

3Cited by6 opinions

  1. In Re James and Dianne Ripley, Debtors. United States of America v. James and Dianne RipleyCourt of Appeals for the Fifth Circuit · 1991
  2. In Re StarkeyDistrict Court, D. Colorado · 1984
  3. In Re MillerUnited States Bankruptcy Court, E.D. Tennessee · 1988
  4. In Re VenableDistrict Court, S.D. New York · 1985
  5. Workman v. United States (In Re Workman)United States Bankruptcy Court, M.D. Georgia · 1989

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