Filed: Jul. 12, 1990
Latest Update: Feb. 22, 2020
Summary: 907 F.2d 114 66 A.F.T.R.2d (RIA) 90-5453 , 90-2 USTC P 50,403, Bankr. L. Rep. P 73,542 In re Betty TOMLAN, Debtor. Ian LEDLIN, Trustee, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. No. 89-35673. United States Court of Appeals, Ninth Circuit. Argued and Submitted June 8, 1990. Decided July 12, 1990. 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. Appea
Summary: 907 F.2d 114 66 A.F.T.R.2d (RIA) 90-5453 , 90-2 USTC P 50,403, Bankr. L. Rep. P 73,542 In re Betty TOMLAN, Debtor. Ian LEDLIN, Trustee, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. No. 89-35673. United States Court of Appeals, Ninth Circuit. Argued and Submitted June 8, 1990. Decided July 12, 1990. 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. Appeal..
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907 F.2d 114
66 A.F.T.R.2d (RIA) 90-5453, 90-2 USTC P 50,403,
Bankr. L. Rep. P 73,542
In re Betty TOMLAN, Debtor.
Ian LEDLIN, Trustee, Plaintiff-Appellee,
v.
UNITED STATES of America, Defendant-Appellant.
No. 89-35673.
United States Court of Appeals,
Ninth Circuit.
Argued and Submitted June 8, 1990.
Decided July 12, 1990.
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.
Appeal from the United States District Court for the Eastern District of Washington; Justin L. Quackenbush, District Judge, Presiding.
Before WRIGHT, WALLACE and KOZINSKI, Circuit Judges.
PER CURIAM:
1
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).
