In Re Betty Tomlan, Debtor. Ian Ledlin, Tr. v. United States, 907 F.2d 114 (9th Cir. 1990). · Go Syfert
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In Re Betty Tomlan, Debtor. Ian Ledlin, Tr. v. United States, 907 F.2d 114 (9th Cir. 1990). Cases Citing This Book View Copy Cite
54 citation events (11 in the last 25 years) across 24 distinct courts.
Strongest positive: Nichol v. Stass (illappct, 1998-06-17)
Treatment trajectory · 1990 → 2026 · click a year to view as-of
1990 2008 2026
Top citers, strongest first. 7 distinct citers. How cited ↗
discussed Cited "see" Nichol v. Stass
Ill. App. Ct. · 1998 · signal: see · confidence high
See Lipscomb v. Simmons, 884 F.2d 1242 , 1247 (9th Cir. 1989), vacated & rehearing en banc granted, 907 F.2d 114 (9th Cir. 1990), rehearing, 962 F.2d 1374 , 1384 (9th Cir. 1992) {en banc) (“[t]he State’s obligation to ensure that children in its custody are able to exercise their constitutional rights is even greater than its responsibility toward prisoners”).
cited Cited "see" In Re Osborne
Bankr. C.D. Cal. · 1993 · signal: see · confidence high
See Tomlan, 907 F.2d at 114 (9th Cir.1990) and Tomlan, 102 B.R. at 792 and 797.
cited Cited "see" Matravers v. United States (In Re Matravers)
Bankr. D. Utah · 1993 · signal: see · confidence high
See Ledlin v. United States (In re Tomlan), 102 B.R. 790 (E.D.Wash. 1989), aff'd 907 F.2d 114 (9th Cir.1990).
discussed Cited "see" In re Vecchio
E.D.N.Y · 1991 · signal: see · confidence high
See In re Tomlan, 907 F.2d 114 (9th Cir.1990) (“[T]he IRS must timely file a proof of its unsecured claims in order to obtain priority status in a Chapter 13 bankruptcy.”) One basis for disallowing a creditor’s claim is the failure to file a proof of claim before the applicable bar date.
discussed Cited "see" In Re Mayville Feed & Grain, Inc.
Bankr. E.D. Mich. · 1991 · signal: see · confidence high
See In re Tomlan, 907 F.2d 114 (9th Cir.1990) (“[T]he IRS must timely file a proof of its unsecured claims in order to obtain priority status in a Chapter 13 bankruptcy.”) One basis for disallowing a creditor’s claim is the failure to file a proof of claim before the applicable bar date.
discussed Cited "see, e.g." United States v. Vecchio
E.D.N.Y · 1992 · signal: see also · confidence low
In re Mayville Feed & Grain, Inc., 123 B.R. 245, 246-47 (Bankr.E.D.Mich. 1991); see also In re Tomlan, 102 B.R. 790, 792-93 (E.D.Wash.1989), aff'd, 907 F.2d 114 (9th Cir.1990) (holding the IRS not entitled to priority status for an untimely filed claim); In re Kragness, 82 B.R. 553, 555 (Bankr.D.Or.1988) (subordinating a claim of the state as being untimely filed); In re Sems Music Co., 24 B.R. 376, 379 (Bankr.Tenn.1982) (disallowing an untimely filed claim, absent fraud, lack of notice, or “extraordinary circumstances”).
cited Cited "see, e.g." United States Ex Rel. Internal Revenue Service v. Cole (In Re Cole)
D. Colo. · 1992 · signal: see also · confidence low
King 15th ed. 1992); see also Ledlin v. United States (In re Tomlan), 102 B.R. 790, 795-97 (E.D.Wash.1989), aff 'd, 907 F.2d 114 (9th Cir.1990); In re Ryan, 78 B.R. 175, 178 (Bankr.E.D.Tenn.1987).
Retrieving the full opinion text from the archive…
In Re Betty TOMLAN, Debtor. Ian LEDLIN, Trustee, Plaintiff-Appellee,
v.
UNITED STATES of America, Defendant-Appellant
89-35673.
Court of Appeals for the Ninth Circuit.
Jul 12, 1990.
907 F.2d 114
Gary R. Allen, U.S. Dept, of Justice, Tax Div., Washington, D.C., for defendant-appellant., Allan Galbraith, Carlson & Drewelow, Wenatchee, Wash., for plaintiff-appellee.
Wright, Wallace, Kozinski.
Cited by 16 opinions  |  Published
PER CURIAM:

We consider whether the IRS must timely file a proof of its unsecured claims in order to obtain priority status in a Chapter 13 bankruptcy. We conclude that it must, adopting as our own the excellent opinion of Judge Quackenbush below, reported at 102 B.R. 790 (E.D.Wash.1989).

AFFIRMED.