Legal Opinion
Wilson v. Internal Revenue Service (In Re Wilson)
United States Bankruptcy Court, W.D. Arkansas
Decided January 8, 1982No. Bankruptcy No. ED 80-061, Adv. No. AP 81-537PublishedCited by 25 opinions
1Opinion of the Court
ORDER AND MEMORANDUM OPINION
CHARLES W. BAKER, Bankruptcy Judge.
Before the Court now is the above-captioned Adversary Proceeding filed on September 2, 1981, by the debtors against the Internal Revenue Service of the United States Department of Treasury. The facts are not in dispute.
The debtors’ Chapter 13 petition was filed on November 19, 1980. Prior thereto; specifically on June 2,1980; the Internal Revenue Service had assessed the debtors $440.18 in tax and $38.77 in interest as a result of the underpayment of taxes for calendar year 1978. Despite demand upon them by the I.R.S., the debtors…
2Cases cited16 opinions
- Segal v. RochelleSupreme Court of the United States · 1966
- In Re Monongahela Rye Liquors, Inc.Court of Appeals for the Third Circuit · 1944
- Bob Richards Chrysler-Plymouth Corporation, Inc. v. EnglandCourt of Appeals for the Ninth Circuit · 1973
- Matter of GSVC Restaurant Corp.United States Bankruptcy Court, S.D. New York · 1980
- In Re Shoppers Paradise, Inc.United States Bankruptcy Court, S.D. New York · 1980
11 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- United States of America on Behalf of Its Agency Internal Revenue Service v. William H. Norton, Carrie W. Norton, F/k/a Carrie A. WoodwardCourt of Appeals for the Third Circuit · 1983
- Eckles v. Petco Inc., Interstate (In Re Balducci Oil Co.)United States Bankruptcy Court, D. Colorado · 1983
- Walat Farms, Inc. v. United States (In Re Walat Farms, Inc.)United States Bankruptcy Court, E.D. Michigan · 1987
- Rozel Industries, Inc. v. Internal Revenue Service (In Re Rozel Industries, Inc.)United States Bankruptcy Court, N.D. Illinois · 1990
- Moratzka v. United States, Agricultural Stabilization & Conservation Service (In re Matthieson)District Court, D. Minnesota · 1986
20 more not listed; retrieve them via the Exa API.