In Re Hanscom Retail Foods, Inc.
United States Bankruptcy Court, E.D. Pennsylvania
1Opinion of the Court
MEMORANDUM
BRUCE I. FOX, Bankruptcy Judge:
The official committee of unsecured creditors has filed a motion to expunge a proof of claim filed by the Internal Revenue Service. The challenged proof of claim was filed on August 21, 1986 and both parties agree that the bar date for proofs was December 15, 1985. The committee argues that the IRS proof is untimely and so must be stricken. It does not challenge the correctness of the amount claimed due. The IRS contends that this proof amends an earlier filed and timely proof of claim, so that it may be allowed.
I
The parties offer the following factual…
2Cases cited33 opinions
- Adams v. Gould Inc.Court of Appeals for the Third Circuit · 1984
- In the Matter of Pizza of Hawaii, Inc., Debtor. Pizza of Hawaii, Inc. v. Shakey's, Inc.Court of Appeals for the Ninth Circuit · 1985
- In Re International Horizons, Inc., Debtors, United States of America v. International Horizons, Inc.Court of Appeals for the Eleventh Circuit · 1985
- J.E. Mamiye & Sons, Inc. v. The Fidelity Bank v. Commonwealth Marine and General Assurance Co., LtdCourt of Appeals for the Third Circuit · 1987
- Hutchinson v. OtisSupreme Court of the United States · 1903
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3Cited by26 opinions
- In Re John R. Kolstad, Debtor. United States of America (Internal Revenue Service) v. John R. KolstadCourt of Appeals for the Fifth Circuit · 1991
- In Re Metro Transportation Co.United States Bankruptcy Court, E.D. Pennsylvania · 1990
- Woburn Associates v. Kahn (In re Hemingway Transport, Inc.)Court of Appeals for the First Circuit · 1992
- In Re BrownUnited States Bankruptcy Court, D. New Jersey · 1993
- In Re CalisoffUnited States Bankruptcy Court, N.D. Illinois · 1988
21 more not listed; retrieve them via the Exa API.