Legal Opinion
United States v. Laughlin (In Re Laughlin)
Bankruptcy Appellate Panel of the First Circuit
Decided August 5, 1997No. BAP MW 97-021PublishedCited by 14 opinions
1Opinion of the Court
HAINES, Bankruptcy Judge.
The United States of America appeals the bankruptcy court’s March 21, 1997, order denying it relief from a September 27, 1996, order that granted the Chapter 7 trustee’s motion to abate federal tax penalties assessed against the estate. The appeal poses the question whether the trustee’s motion to abate tax penalties initiated a “contested matter” within the meaning of the bankruptcy rules, thereby requiring the trustee to effect service upon the United States. We conclude that it did. We reverse.
I. BACKGROUND
In September 1996 the bankruptcy trustee moved to abate…
2Cases cited7 opinions
- Blackmar v. GuerreSupreme Court of the United States · 1952
- United States v. Boch Oldsmobile, Inc., Boch Toyota, Inc., and Ernest J. BochCourt of Appeals for the First Circuit · 1990
- Eugene R. Orner v. Donna E. Shalala, Secretary of the United States Department of Health & Human ServicesCourt of Appeals for the Tenth Circuit · 1994
- United States v. Levoy (In Re Levoy)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1995
- In Re MorrellDistrict Court, N.D. California · 1986
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Maloni v. Fairway Wholesale Corp. (In Re Maloni)Bankruptcy Appellate Panel of the First Circuit · 2002
- United States v. Clifford (In Re Clifford)District Court, D. Massachusetts · 2000
- In Re TurpenUnited States Bankruptcy Court, N.D. Iowa · 1998
- Clerk of the Circuit Court v. NVR Homes, Inc.District Court, E.D. Virginia · 1998
- Holmes v. United States (In Re Holmes)United States Bankruptcy Court, M.D. Georgia · 2003
9 more not listed; retrieve them via the Exa API.