Legal Opinion
In Re Higgins
United States Bankruptcy Court, N.D. Iowa
Decided April 11, 1983No. 19-00265PublishedCited by 23 opinions
1Opinion of the Court
Findings of Fact, Conclusions of Law, and ORDER Allowing IRS § 507(a)(6) Claims, with Memorandum.
WILLIAM W. THINNES, Bankruptcy Judge.
The matters before the Court involve the bankruptcy trustee’s recommendation for disallowance of Internal Revenue Service claims for withholding, FICA, FUTA, and investment credit recapture taxes. The matters were taken under advisement, and the Court, having been fully advised, now makes the following Findings of Fact, Conclusions of Law, and Orders.
FINDINGS OF FACT
1. The debtors, Harold and Karen Higgins, filed a Chapter 7 bankruptcy petition on April 28,…
2Cases cited6 opinions
- In Re Pigott, James P., T/d/b/a James P. Pigott Building Materials. Appeal of Conestoga Ceramic Tile Distributors, IncCourt of Appeals for the Third Circuit · 1982
- Mueller v. CommissionerUnited States Tax Court · 1973
- In Re LangleyUnited States Bankruptcy Court, D. Maine · 1982
- Circle Litho, Inc. v. Ryder Truck Lines, Inc. (In Re Circle Litho, Inc.)United States Bankruptcy Court, D. Connecticut · 1981
- Futuronics Corp. v. Sycamore Industries, Inc. (In Re Futuronics Corp.)District Court, S.D. New York · 1982
1 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- In Re DiezUnited States Bankruptcy Court, S.D. Florida. · 1984
- Matter of OPM Leasing Services, Inc.United States Bankruptcy Court, S.D. New York · 1987
- In Re IML Freight, Inc.United States Bankruptcy Court, D. Utah · 1985
- In Re SwannUnited States Bankruptcy Court, D. South Dakota · 1993
- In Re StarkeyDistrict Court, D. Colorado · 1984
18 more not listed; retrieve them via the Exa API.