Legal Opinion
Carlson v. Internal Revenue Service
District Court, N.D. Illinois
Decided July 17, 1996No. 96 C 1660PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
CONLON, District Judge.
On February 23, 1994, Herbert and Margaret Carlson filed a voluntary petition for bankruptcy under Chapter 11 of the bankruptcy code. The Internal Revenue Service (“IRS”) subsequently filed a proof of claim against the Carlsons for various unpaid taxes, penalties, and interest. The Carlsons objected to the IRS’s secured claim for interest and penalties on unpaid income taxes for the years 1990 through 1992. The Carlsons also objected to the IRS’s secured claim for unpaid social security taxes (“FICA taxes”) and unsecured priority claims for…
2Cases cited24 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Helvering v. TaylorSupreme Court of the United States · 1935
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
- In the Matter of Ribs-R-Us, Inc., a Corporation of the State of New Jersey. Appeal of United States of AmericaCourt of Appeals for the Third Circuit · 1987
- In Re Ebbler Furniture and Appliances, Inc., Debtor. Donald Samson, Trustee v. Alton Banking & Trust Co.Court of Appeals for the Seventh Circuit · 1986
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3Cited by2 opinions
- In Re StoeckerUnited States Bankruptcy Court, N.D. Illinois · 1996
- Fureigh v. Haney (In Re Haney)United States Bankruptcy Court, E.D. Arkansas · 1999