Legal Opinion
In Re James and Dianne Ripley, Debtors. United States of America v. James and Dianne Ripley
Court of Appeals for the Fifth Circuit
Decided March 5, 1991No. 90-5558PublishedCited by 40 opinions
1Opinion of the Court
JERRY E. SMITH, Circuit Judge:
The government asks us to determine that the bankruptcy and district courts erred in disallowing a proof of claim filed by the Internal Revenue Service (IRS). Those courts held that where a self-employed individual is required to make estimated tax payments periodically throughout the tax year, the IRS’s claims “become payable” not at the time the individual is required to file his tax return, but rather when those installment payments are due. The bankruptcy and district courts accordingly held that the IRS had missed the deadline for filing proofs of claims and…
2Cases cited20 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Commissioner v. BrownSupreme Court of the United States · 1965
- Sierra Club v. Russell Train, Administrator of the Environmental Protection Agency v. State of Alabama, Intervenors-AppellantsCourt of Appeals for the Fifth Circuit · 1977
- In Re RyanUnited States Bankruptcy Court, E.D. Tennessee · 1987
- Richards v. United States (In Re Richards)District Court, E.D. Tennessee · 1985
15 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- David Andrew Birdwell v. Jack Skeen, Jr., Criminal District Attorney of Smith County, TexasCourt of Appeals for the Fifth Circuit · 1993
- Campbell v. Countrywide Home Loans, Inc.Court of Appeals for the Fifth Circuit · 2008
- Alexis M. Herman, Secretary of Labor, United States Department of Labor v. Fabri-Centers of America, Inc.Court of Appeals for the Sixth Circuit · 2002
- Dixon v. Internal Revenue Service (In Re Dixon)Bankruptcy Appellate Panel of the Tenth Circuit · 1998
- In Re FriesenhahnUnited States Bankruptcy Court, W.D. Texas · 1994
35 more not listed; retrieve them via the Exa API.