Legal Opinion

In Re David Allen Hairopoulos, Debtor. United States of America, Acting by and Through the Internal Revenue Service v. David Allen Hairopoulos

Court of Appeals for the Eighth Circuit

Decided July 7, 1997No. 96-2573PublishedCited by 61 opinions

1Opinion of the Court

ROSS, Circuit Judge.

David Allen Hairopoulos (debtor) appeals from the judgment of the district court, 1 holding that the claim of the Internal Revenue Service (IRS) against debtor’s estate is not discharged because the IRS did not receive proper notice of the bankruptcy proceedings. We affirm.

I

Debtor filed a Chapter 7 petition on January 15,1988, and listed appellant IRS on the statement of liabilities and the mailing matrix with the notation “for notice purposes only.” On January 28, 1988, the bankruptcy court issued a notice, setting the first meeting of creditors pursuant to 11 U.S.C. §…

2Cases cited19 opinions

  1. Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
  2. City of New York v. New York, New Haven & Hartford RailroadSupreme Court of the United States · 1953
  3. First National Bank of Olathe, Kansas v. Thomas M. Pontow Ann M. PontowCourt of Appeals for the First Circuit · 1997
  4. Lawrence Tractor Co. v. GregoryCourt of Appeals for the Ninth Circuit · 1983
  5. Reliable Electric Co., Inc. v. Olson Construction CompanyCourt of Appeals for the Tenth Circuit · 1984

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3Cited by61 opinions

  1. Bach v. BagleyIdaho Supreme Court · 2010
  2. Richard M. Fogel, as Trustee for the Estate of Madison Management Group, Inc. v. Samuel Zell, Appeal of City and County of DenverCourt of Appeals for the Seventh Circuit · 2000
  3. Gerald W. Kerr v. Charles F. Vatterott & Co. Commerce Bank of St. Louis, N. A.Court of Appeals for the Eighth Circuit · 1999
  4. Tidwell v. Smith (In Re Smith)Court of Appeals for the Seventh Circuit · 2009
  5. Sharon Denise Kennell v. Diahann GatesCourt of Appeals for the Eighth Circuit · 2000

56 more not listed; retrieve them via the Exa API.

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