1. Home
  2. Browse Decisions
  3. F.3d
  4. 81 F.3d
  5. 81 F.3d 134 (1996)
 

IN RE DAVIS

No. 94-7107.

81 F.3d 134 (1996)

In re James DAVIS and Leonila Davis, Debtors. INTERNAL REVENUE SERVICE, Plaintiff-Appellee, S & S Limited, Plaintiff-Appellant, v. James DAVIS, Leonila Davis, Defendant-Appellees.

United States Court of Appeals, Eleventh Circuit.

April 23, 1996.

Attorney(s) appearing for the Case

Susan S. Wagner, Wesley & Redmond, A Professional Corporation, Wesley C. Redmond, Birmingham, AL, for Appellant.

Gary R. Allen, Robert W. Metzler, Gary D. Gray, Loretta C. Argrett, Linda E. Mosakowski, Claire Fallon, Tax Division, Dept. of Justice, Washington, DC, for Appellees.

Before ANDERSON and COX, Circuit Judges, and RONEY, Senior Circuit Judge.

PER CURIAM:

This Chapter 7 bankruptcy appeal involves whether an Internal Revenue Service ("IRS") claim for taxes under 11 U.S.C. § 507(a)(7), untimely filed under Bankruptcy Rule of Procedure 3002(c), should be paid as a priority claim under 11 U.S.C. § 726(a)(1), as ruled by the district court, or as an unsecured claim under 11 U.S.C. § 726(a)(3), as decided by the bankruptcy court. The district court held that, even though untimely filed, the claim...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases