Legal Opinion
In Re Chief Freight Lines Co.
United States Bankruptcy Court, N.D. Oklahoma
Decided March 6, 1992No. 19-10340PublishedCited by 1 opinion
1Opinion of the Court
ORDER GRANTING IN PART AND DENYING IN PART DEBTOR’S OBJECTION TO PRIORITY CLAIM OF THE UNITED STATES OF AMERICA Ex Rel. INTERNAL REVENUE SERVICE
MICKEY DAN WILSON, Bankruptcy Judge.
The United States of America ex rel. Internal Revenue Service (“I.R.S.”) filed a claim for payment of the employer’s share of FICA taxes in the amount of $82,268.45 and $8,226.85 in accrued penalty against the debtor. Chief Freight Lines Company (“Debtor”) filed an objection to the priority claim of the I.R.S. The I.R.S. has subsequently filed a response to debtor’s objection and asserted that the priority claim be…
2Cases cited3 opinions
- Otte v. United StatesSupreme Court of the United States · 1974
- Armadillo Corporation v. EnnisCourt of Appeals for the Tenth Circuit · 1977
- In Re Armadillo Corp.District Court, D. Colorado · 1976
3Cited by1 opinion
- unempl.ins.rep. (Cch) P 22,142 in Re Hollytex Carpet Mills, Inc., Debtor. Hollytex Carpet Mills, Inc. v. Oklahoma Employment Security CommissionCourt of Appeals for the Tenth Circuit · 1996