Legal Opinion
United States v. H.G.D. & J. Mining Co. (In Re H.G.D. & J. Mining Co.)
District Court, S.D. West Virginia
Decided November 24, 1986No. Bankruptcy No. 84-30140, Civ. A. No. 3:86-0270PublishedCited by 11 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
STAKER, District Judge.
The court has before it the appeal of the United States from a ruling of the Bankruptcy Court for this district. The Bankruptcy Court held that as a matter of law interest on tax claims 1 which accrued prior to the debtor filing a petition in bankruptcy was not entitled to the priority given the tax claim itself pursuant to 11 U.S. C.A. § 507(a)(6) (West 1979) (now § 507(a)(7) (West Supp.1986)). 2 Because we, respectfully, disagree with the reasoning of that court, the decision will be reversed.
The Bankruptcy Court based its ruling that…
2Cases cited14 opinions
- United States v. Friendship College, Inc., in Re Friendship College, Inc., DebtorCourt of Appeals for the Fourth Circuit · 1984
- Razorback Ready-Mix Concrete Co. v. United States (In Re Razorback Ready-Mix Concrete Co.)United States Bankruptcy Court, E.D. Arkansas · 1984
- Telco Leasing, Inc. v. Patch (In Re Patch)District Court, D. Maryland · 1982
- United States v. Coleman American Companies, Inc. (In Re Coleman American Companies, Inc.)United States Bankruptcy Court, D. Kansas · 1983
- In Re FrostUnited States Bankruptcy Court, D. Kansas · 1982
9 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- In the Matter of Roger Roy Larson and Joan Rosemary Larson, Debtors-AppellantsCourt of Appeals for the Seventh Circuit · 1988
- Millsaps v. United States (In Re Millsaps)United States Bankruptcy Court, M.D. Florida · 1991
- In Re Patco Photo Corp.United States Bankruptcy Court, E.D. New York · 1988
- Hardee v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1998
- United States v. StoweDistrict Court, N.D. Indiana · 1990
6 more not listed; retrieve them via the Exa API.