Legal Opinion
In Re Sitzberger
United States Bankruptcy Court, S.D. California
Decided September 26, 1986No. 19-00500PublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM DECISION
JOHN J. HARGROVE, Bankruptcy Judge.
I
INTRODUCTION
At issue in this matter is whether the claim of the Internal Revenue Service (hereinafter “IRS”) against the debtor’s estate for delinquent income taxes should be disallowed due to the fact that the proof of claim submitted by the IRS was filed after the claims bar date.
II
SUMMARY OF FACTS
On January 12,1983, Kenneth Sitzberger (hereinafter “the debtor”) filed a Chapter 11 petition for relief. The debtor did not schedule any taxes as being due to the United States in his petition. 1 Upon application of the debtor, an August 31,…
2Cases cited21 opinions
- Pepper v. LittonSupreme Court of the United States · 1939
- In Re International Horizons, Inc., Debtors, United States of America v. International Horizons, Inc.Court of Appeals for the Eleventh Circuit · 1985
- In Re South Atlantic Financial Corp., Etc., Debtors. Biscayne 21 Condominium Association, Inc. v. South Atlantic Financial Corp., Etc.Court of Appeals for the Eleventh Circuit · 1985
- In Re Anderson-Walker Industries, Inc., Debtor. Anderson-Walker Industries, Inc. And John P. Stodd, Trustee v. Lafayette Metals, Inc.Court of Appeals for the Ninth Circuit · 1986
- In Re W.T. Grant Co.United States Bankruptcy Court, S.D. New York · 1985
16 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- In Re Coastal Alaska Lines, Inc., Debtor. Zidell, Inc. v. Daniel E. Forsch, Esq., TrusteeCourt of Appeals for the Ninth Circuit · 1990
- In Re Metro Transportation Co.United States Bankruptcy Court, E.D. Pennsylvania · 1990
- In Re MoseleyUnited States Bankruptcy Court, C.D. California · 1987
- In Re STN Enterprises, Inc.District Court, D. Vermont · 1989
- D & L Repair, Inc. v. Sandoval (In Re Sandoval)United States Bankruptcy Court, D. New Mexico · 1989
3 more not listed; retrieve them via the Exa API.