green
Positive treatment
Quoted verbatim 1×
7.3 score
“generally, if a known creditor is not given formal notice, he is not bound by an order discharging the bankruptcy's obligations.”
Treatment trajectory · 1998 → 2026 · click a year to view as-of
1998
2012
2026
Top citers, strongest first. 11 distinct citers.
How cited ↗
discussed
Cited as authority (quoted)
In Re Feldman
generally, if a known creditor is not given formal notice, he is not bound by an order discharging the bankruptcy's obligations.
discussed
Cited "see"
Weber v. Commissioner
See Northern States Power Co. v. United States, 73 F.3d 764, 766-67 (8th Cir.), cert. denied, 519 U.S. 862 , 136 L.
discussed
Cited "see"
Larson v. United States
See N. States Power Co. v. United States, 73 F.3d 764, 767 (8th Cir.) (“We agree with the United States that the word ‘liability’ in Section 6402[a] means ‘outstanding liability,’ one that is unpaid when the credit is made.”) (emphasis in original), ce rt. denied, 519 U.S. 862 , 117 S.Ct. 168 , 136 L.Ed.2d 110 (1996).
cited
Cited "see"
In Re First Magnus Financial Corp.
See In re Maya, 78 F.3d 1395, 1398 (9th Cir.1996), cert. denied, 519 U.S. 862 , 117 S.Ct. 168 , 136 L.Ed.2d 110 (1996).
cited
Cited "see"
Fleetboston Financial Corp. v. United States
See Northern States Power Co. v. United States, 73 F.3d 764, 766 (8th Cir.), cert. denied, 519 U.S. 862 , 117 S.Ct. 168 , 136 L.Ed.2d 110 (1996); Rev.
discussed
Cited "see"
Georgeff v. United States
See Northern States Power Co. v. United States, 73 F.3d 764, 766-67 (8th Cir.), cert. denied, 519 U.S. 862 , 117 S.Ct. 168 , 136 L.Ed.2d 110 (1996); In re Ryan, 64 F.3d 1516, 1523-24 (11th Cir.1995) (holding that 26 U.S.C. § 6402 gives the IRS the discretionary authority to credit tax overpayments to any tax liability); Pettibone Corp. v. United States, 34 F.3d 536, 538 (7th Cir.1994); Acker v. United States, 519 F.Supp. 178, 182 (N.D.Ohio 1981) (finding that the government may apply tax overpayments to subsequent years’ liabilities, but is not required to do so).
discussed
Cited "see"
Edward Kaffenberger v. United States
See N. States Power Co. v. United States, 73 F.3d 764, 768 (8th Cir.) (noting that the IRS's failure to net payments under § 6402(a) may be reviewable for an abuse of discretion in the proper case), cert. denied, 519 U.S. 862 (1996); Horton Homes, Inc. v. United States, 936 F.2d 548, 550 (11th Cir. 1991) (holding that district court had subject matter jurisdiction over claim that IRS erroneously failed to abate interest, but that IRS's refusal to do so was not judicially reviewable because the Tax Code left the decision to the IRS's discretion).
discussed
Cited "see"
Edward J. Kaffenberger Cora S. Kaffenberger v. United States
See N. States Power Co. v. United States, 73 F.3d 764, 768 (8th Cir.) (noting that the IRS's failure to net payments under § 6402(a) may be reviewable for an abuse of discretion in the proper case), cert. denied, 519 U.S. 862 , 117 S.Ct. 168 , 136 L.Ed.2d 110 (1996); Horton Homes, Inc. v. United States, 936 F.2d 548, 550 (11th Cir.1991) (holding that district court had subject matter jurisdiction over claim that IRS erroneously failed to abate interest, but that IRS's refusal to do so was not judicially reviewable because the Tax Code left the decision to the IRS's discretion).
cited
Cited "see"
Tinch v. City of Dayton
See 519 U.S. 862 , 117 S.Ct. 168 , 136 L.Ed.2d 110 (1996).
discussed
Cited "see, e.g."
Dresser Industries, Inc. v. United States
No. 105-206, § 3301 (c)(2), 112 Stat. 685 , as amended by Pub.L. 105-277, § 4002 (d), 112 Stat. 2681 (1998), now codified at 26 U.S.C. § 6621 (d); see also Northern States Power v. United States, 73 F.3d 764, 768 (8th Cir.), cert. denied, 519 U.S. 862 , 117 S.Ct. 168 , 136 L.Ed.2d 110 (1996).
cited
Cited "see, e.g."
Gerberding v. Munro
Ford v. Logan, 79 Wn.2d 147, 156 , 483 P.2d 1247 (1971); see also Philadelphia II v. Gregoire, 128 Wn.2d 707, 718 , 911 P.2d 389 , cert. denied, 519 U.S. 862 , 117 S. Ct. 167 , 136 L.
Retrieving the full opinion text from the archive…
Vencil, Trustee of the Trust of White et ux.
v.
Quigley, President Judge, Court of Common Pleas, 41st Judicial District, Juniata and Perry Counties, Orphan's Court Division
v.
Quigley, President Judge, Court of Common Pleas, 41st Judicial District, Juniata and Perry Counties, Orphan's Court Division
No. 96-19.
Supreme Court of the United States.
Oct 7, 1996.
Published
Citer courts: E.D. New York (1)
Sup. Ct. Pa. Certiorari denied.