Legal Opinion

In Re John R. Chavis and Betty E. Chavis, Debtors. United States of America, Internal Revenue Service v. John R. Chavis and Betty E. Chavis

Court of Appeals for the Sixth Circuit

Decided February 23, 1995No. 94-3083PublishedCited by 48 opinions

1Opinion of the Court

CONTIE, Circuit Judge.

Chapter 13 debtors objected to an untimely proof of claim filed by the Internal Revenue Service (“IRS”). The bankruptcy and district courts disallowed the IRS’s untimely claim. We affirm.

I

Defendants-appellees John R. and Betty E. Chavis (the “debtors”) filed a voluntary petition under Chapter 13 of the Bankruptcy Code on May 23, 1991. Plaintiff-appellant IRS received notice of the filing.

The meeting of creditors was held on June 26, 1991. On August 16, 1991, the IRS filed its initial proof of claim listing unsecured priority income taxes due from the debtors for the 1989…

2Cases cited21 opinions

United States v. Cardinal Mine Supply, Inc.Court of Appeals for the Sixth Circuit · 1990
In Re HausladenUnited States Bankruptcy Court, D. Minnesota · 1992
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 ZimmermanUnited States Bankruptcy Court, W.D. Michigan · 1993
In Re Century Boat Company, Debtor. Internal Revenue Service v. Century Boat Company, David G. Kipley, TrusteeCourt of Appeals for the Sixth Circuit · 1993

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

3Cited by48 opinions

In Re MadajCourt of Appeals for the Sixth Circuit · 1998
United States v. WaindelCourt of Appeals for the Fifth Circuit · 1995
In Re DennisUnited States Bankruptcy Court, D. New Jersey · 1999
In Re Tennessee Chemical Company, Debtor. Scott N. Brown, Jr., Trustee v. Shell Canada Limited, Cross-AppelleeCourt of Appeals for the Sixth Circuit · 1997
Houbigant, Inc. v. ACB Mercantile, Inc. (In Re Houbigant, Inc.)United States Bankruptcy Court, S.D. New York · 1995

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