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COOPER v. INTERNAL REVENUE

No. 97-2630.

167 F.3d 857 (1999)

Langdon M. COOPER, Trustee-Appellant, v. INTERNAL REVENUE, Creditor-Appellee, and Linda W. Simpson, Creditor.

United States Court of Appeals, Fourth Circuit.

Decided February 10, 1999.

Attorney(s) appearing for the Case

ARGUED: Stephen Andrew Jurs, Alala, Mullen, Holland & Cooper, P.A., Gastonia, North Carolina, for Appellant. Donald Bruce Tobin, Tax Division, United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF: Langdon M. Cooper, Alala, Mullen, Holland & Cooper, P.A., Gastonia, North Carolina, for Appellant. Loretta C. Argrett, Assistant Attorney General, Mark T. Calloway, United States Attorney, Gary D. Gray, Tax Division, United States Department of Justice, Washington, D.C., for Appellee.

Before MURNAGHAN, LUTTIG, and KING, Circuit Judges.

Affirmed by published opinion. Judge LUTTIG wrote the opinion, which Judge MURNAGHAN joined.

OPINION

LUTTIG, Circuit Judge:

In this case we are presented with the question of the priority to be accorded an untimely unsecured "priority" claim under the pre-1994 version of section 726(a) of the Bankruptcy Code. Having determined that the district court properly classified such a claim as one under section 726(a)(1), we affirm the judgment of the district...

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