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O'Connell v. Minnesota Department of Revenue (In Re O'Connell)

United States Bankruptcy Appellate Panel for the Eighth Circuit

Decided March 21, 2000No. BAP 99-6054PublishedCited by 5 opinions

1Opinion of the Court

SCHERMER, Bankruptcy Judge.

The debtor, Robert C. O’Connell (“Debt- or”), appeals the bankruptcy court order denying his objection to the claim of the Minnesota Department of Revenue. We have jurisdiction over this appeal from the final order of the bankruptcy court. See 28 U.S.C. § 158(b). For the reasons set forth below, we reverse.

ISSUE

The issue on appeal is whether the claim of the Minnesota Department of Revenue for income tax liability based on the Debt- or’s delinquent tax returns filed six days before the Debtor filed his bankruptcy petition is entitled to priority pursuant to 11…

2Cases cited8 opinions

  1. In Re Edward Elijah Williams, Debtor. Joyce Colleen Williams v. Edward Elijah WilliamsCourt of Appeals for the Eighth Circuit · 1983
  2. In Re William Winston Waugh, Debtor. William Winston Waugh v. Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 1997
  3. In Re Jack B. King Paula H. King, Debtors. Jack B. King Paula H. King v. Franchise Tax Board of the State of CaliforniaCourt of Appeals for the Ninth Circuit · 1992
  4. Hartman v. United States (In Re Hartman)District Court, D. Kansas · 1990
  5. State of Minnesota, Department of Revenue v. United StatesCourt of Appeals for the Eighth Circuit · 1999

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

3Cited by5 opinions

  1. Wilson v. Cumis Insurance Society, Inc.United States Bankruptcy Appellate Panel for the Eighth Circuit · 2000
  2. De Jesus v. United States (In Re De Jesus)United States Bankruptcy Court, D. Minnesota · 2001
  3. Bisch v. Missouri Department of Revenue (In Re Bisch)United States Bankruptcy Court, E.D. Missouri · 2010
  4. Neeter v. Director of Revenue (In Re Neeter)United States Bankruptcy Court, E.D. Missouri · 2001
  5. Leslie Wilson v. Cumis Ins. SocietyUnited States Bankruptcy Appellate Panel for the Eighth Circuit · 2000

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