Legal Opinion

Internal Revenue Service v. Davis

Court of Appeals for the Eleventh Circuit

Decided April 23, 1996No. 94-7107PublishedCited by 8 opinions

1Per curiam

This Chapter 7 bankruptcy appeal involves whether an Internal Revenue Service (“IRS”) claim for taxes under 11 U.S.C. § 507(a)(7), untimely filed under Bankruptcy Rule of Procedure 3002(e), should be paid as a priority claim under 11 U.S.C. § 726(a)(1), as ruled by the district court, or as an unsecured claim under 11 U.S.C. § 726(a)(3), as decided by the bankruptcy court. The district court held that, even though untimely filed, the claim should be paid as a priority claim because the timeliness provisions of Rule 3002(c) do not apply to distributions under section 726(a)(1). Since no…

2Cases cited6 opinions

United States v. Cardinal Mine Supply, Inc.Court of Appeals for the Sixth Circuit · 1990
In Re Pacific Atlantic Trading Co., Debtor. United States of America, Claimant-Appellant v. Robert F. Towers, Trustee-AppelleeCourt of Appeals for the Ninth Circuit · 1994
In Re John R. Chavis and Betty E. Chavis, Debtors. United States of America, Internal Revenue Service v. John R. Chavis and Betty E. ChavisCourt of Appeals for the Sixth Circuit · 1995
United States v. WaindelCourt of Appeals for the Fifth Circuit · 1995
In Re OsborneCourt of Appeals for the Ninth Circuit · 1996

1 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

In Re NettlesUnited States Bankruptcy Court, M.D. Florida · 2000
Langdon M. Cooper, Trustee-Appellant v. Internal Revenue, Creditor-Appellee, and Linda W. Simpson, CreditorCourt of Appeals for the Fourth Circuit · 1999
In Re FortierUnited States Bankruptcy Court, W.D. Michigan · 2003
Solow v. United States (In Re Johnson Rehabilitation Nursing Home, Inc.)United States Bankruptcy Court, N.D. Illinois · 1999
Durango Georgia Paper Co. v. Pension Benefit Guaranty Corp. (In re Durango Georgia Paper Co.)United States Bankruptcy Court, S.D. Georgia · 2015

3 more not listed; retrieve them via the Exa API.