BURDEN v. U.S.

No. 90-1147.

917 F.2d 115 (1990)

In re BURDEN, Wilfred, H., a/k/a Burden, Wilfred, H., Jr., t/a Burden's Janitorial Service & Supply Company v. The UNITED STATES of America, Appellant.

United States Court of Appeals, Third Circuit.

Decided October 26, 1990.


Attorney(s) appearing for the Case

Robert W. Metzler (argued), Shirley D. Peterson, Gary R. Allen, Gary D. Gray, Tax Div., Dept. of Justice, Washington, D.C., for appellant.

James L. Davis (argued), Paul R. Ober & Associates, Reading, Pa., for appellee.

Before HIGGINBOTHAM, Chief Judge, and SCIRICA and ALITO, Circuit Judges.


OPINION OF THE COURT

A. LEON HIGGINBOTHAM, Jr., Chief Judge.

This is a Chapter 13 bankruptcy case. The Internal Revenue Service ("IRS") appeals from the judgment of the District Court for the Eastern District of Pennsylvania, which affirmed the Bankruptcy Court's ruling that a claim for nonpecuniary loss tax penalties may be subordinated to the claims of other general unsecured creditors, absent a showing of misconduct...

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