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Molina v. United States (In Re Molina)

District Court, S.D. Ohio

Decided November 30, 1988No. Civ. A. No. C2-86-1325, Bankruptcy No. 2-86-01140PublishedCited by 41 opinions

1Opinion of the Court

MEMORANDUM AND ORDER

GEORGE C. SMITH, District Judge.

This is an appeal by the United States of America of the August 21, 1986 Order of the Bankruptcy Court for the Southern District of Ohio which held that the filing of a Chapter 13 petition does not toll the running of the three year period for determining tax claim priority status pursuant to 11 U.S.C. § 607(a)(7)(A)®.

FACTS

As of April 9, 1986, the debtors, Rudolph S. Molina and Petra Molina, owed federal income taxes for the taxable years 1978, 1979, 1980, 1981 and 1984. The debtors have filed several bankruptcy petitions. The debtors filed…

2Cases cited9 opinions

  1. In Re Delorean Motor CompanyCourt of Appeals for the Sixth Circuit · 1985
  2. Brickley v. United States (In Re Brickley)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1986
  3. Auto Auction, Inc. v. Pocklington (In Re Pocklington)United States Bankruptcy Court, S.D. California · 1982
  4. United States v. Isadore Verlinsky, A/K/A Isadore Verlin, and Murray Verlinsky, A/K/A Murray VerlinCourt of Appeals for the Fifth Circuit · 1972
  5. Wilkey v. Union Bank & Trust Co. (In Re Baird)United States Bankruptcy Court, W.D. Kentucky · 1986

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

3Cited by41 opinions

  1. In Re William E. Richards, Debtor, United States of America v. William E. RichardsCourt of Appeals for the Tenth Circuit · 1993
  2. In Re Henry E. Montoya, M.D. And Juanita F. Montoya, Debtors. Henry E. Montoya, M.D. And Juanita F. Montoya v. United StatesCourt of Appeals for the Seventh Circuit · 1992
  3. Gore v. United States (In Re Gore)United States Bankruptcy Court, N.D. Alabama · 1995
  4. Teeslink v. United States, Department of the Treasury (In Re Teeslink)United States Bankruptcy Court, S.D. Georgia · 1994
  5. West v. United States (In re West)Court of Appeals for the Ninth Circuit · 1993

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