Legal Opinion
In Re William E. Richards, Debtor, United States of America v. William E. Richards
Court of Appeals for the Tenth Circuit
Decided May 28, 1993No. 92-6092PublishedCited by 71 opinions
1Opinion of the Court
McWILLIAMS, Senior Circuit Judge.
This is a bankruptcy case involving successive petitions in bankruptcy. The narrow issue to be resolved is whether the 240-day assessment period provided for in 11 U.S.C. § 507(a)(7)(A)® (Supp.1992) stopped running during the pendency of the first petition for bankruptcy. The Bankruptcy Court for the Western District of Oklahoma held that the 240-day period was “suspended” during the pendency of the first bankruptcy pro ceeding. The debtor appealed the order of the Bankruptcy Court to the United States District Court for the Western District of Oklahoma. On…
2Cases cited9 opinions
- United States v. Energy Resources Co.Supreme Court of the United States · 1990
- Brickley v. United States (In Re Brickley)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1986
- Kevin M. Abel Abel & Busch, Inc. v. Honorable Lee R. West, Judge of the United States District Court for the Western District of OklahomaCourt of Appeals for the Tenth Circuit · 1991
- Molina v. United States (In Re Molina)District Court, S.D. Ohio · 1988
- United States v. Deitz (In Re Deitz)District Court, D. Colorado · 1990
4 more not listed; retrieve them via the Exa API.
3Cited by71 opinions
- In Re Ralph E. Taylor, Debtor. Ralph E. TaylorCourt of Appeals for the Third Circuit · 1996
- Rogers v. Corrosion Products, Inc.Court of Appeals for the Fifth Circuit · 1995
- In Re William Winston Waugh, Debtor. William Winston Waugh v. Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 1997
- Nova Bennett, Personal Representative of the Estate of Elden Bennett, Deceased v. United States Lines, Inc.Court of Appeals for the Second Circuit · 1995
- Gore v. United States (In Re Gore)United States Bankruptcy Court, N.D. Alabama · 1995
66 more not listed; retrieve them via the Exa API.