Legal Opinion
Charles K. Breland, Jr. v. Commissioner
United States Tax Court
Decided March 28, 2019No. 21940-12UnknownCited by 1 opinion
1Opinion of the Court
152 T.C. No. 9
UNITED STATES TAX COURT CHARLES K. BRELAND, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21940-12. Filed March 28, 2019. In P’s chapter 11 bankruptcy proceeding, upon the agreement of P and the IRS, the bankruptcy court entered a consent order resolving the IRS’ objection to the plan of reorganization that settled the amount of the IRS’ priority claim and set out procedures for resolving the IRS’ unsecured general claim (consent order). After the plan of reorganization was confirmed, the IRS moved for leave to amend its proof of claim because it…
2Cases cited21 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Rufo v. Inmates of Suffolk County JailSupreme Court of the United States · 1992
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
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3Cited by1 opinion
- Joseph YerushalmiUnited States Bankruptcy Court, E.D. New York · 2019