Legal Opinion
In Re Mosbrucker
United States Bankruptcy Court, D. North Dakota
Decided April 17, 1998No. 19-07046PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
WILLIAM A. HILL, Bankruptcy Judge.
This matter arose by the objection filed by the debtors on March 13,1998 to the proof of claim of the Internal Revenue Service (“IRS”), which was filed on February 4,1998. The debtors object to the proof of claim on the ground that it erroneously includes civil penalties and pre-petition interest as a priority under Section 507(a)(8) of the United States Bankruptcy Code (“Code,”) 1 , and seek to reclassify those portions of the claim as general unsecured claims. The issue raised by this objection is closely related and critical to…
2Cases cited22 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- United States v. Energy Resources Co.Supreme Court of the United States · 1990
- United States v. SoteloSupreme Court of the United States · 1978
- In the Matter of Roger Roy Larson and Joan Rosemary Larson, Debtors-AppellantsCourt of Appeals for the Seventh Circuit · 1988
- Internal Revenue Service v. Taylor (In Re Taylor)Court of Appeals for the Fifth Circuit · 1998
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3Cited by2 opinions
- In Re ThomasUnited States Bankruptcy Court, E.D. Pennsylvania · 1998
- North Dakota Workers' Compensation Bureau v. Voightman (In Re Voightman)United States Bankruptcy Court, D. North Dakota · 1999