Kline, In re, 76-1310
Decision Date | 17 January 1977 |
Docket Number | No. 76-1310,76-1310 |
Citation | 547 F.2d 823 |
Parties | 77-1 USTC P 9148 In re Joel KLINE, Bankrupt. UNITED STATES of America, Internal Revenue Service, Appellant, v. Eugene M. FLEINBLATT, trustee, Appellee. |
Court | U.S. Court of Appeals — Fourth Circuit |
Arthur L. Bailey, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Karl Schmeidler, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief), for appellant.
Julian I. Jacobs, Baltimore, Md. (Lawrence D. Coppel, Gordon, Feinblatt, Rothman, Hoffberger & Hollander, Baltimore, Md., on brief), for appellee.
Before CRAVEN, RUSSELL and HALL, Circuit Judges.
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In re Wheeling-Pittsburgh Steel Corp., Civ. A. No. 87-355
... ... Feiring, 313 U.S. 283, 61 S.Ct. 1028, 85 L.Ed. 1333 (1941); In re Unified Control Systems, Inc., 586 F.2d 1036 (5th Cir.1978); In re Kline, 403 F.Supp. 974 (D.Md.1975) aff'd per curiam, 547 F.2d 823 (4th Cir.1977); In re Mansfield Tire & Rubber Co., 80 B.R. 395 (Bankr.N.D.Ohio ... ...
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Mansfield Tire & Rubber Co., In re
... ... The trustees also rely on In re Kline, 403 F.Supp. 974 (D.Md.1975), aff'd, 547 F.2d 823 (4th Cir.1977), and In re Unified Control Systems, Inc., 586 F.2d 1036 (5th Cir.1978). In those ... ...
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Reis v. Comm'r of Internal Revenue (In re Estate of Reis)
... ... Gershman Family Foundation v. Commissioner, 83 T.C. 217, 224-225 (1984); Adams v. Commissioner, 70 T.C. 373, 379 (1978); Matter of Kline, 403 F. Supp. 974, 978-979 (D. Md. 1975), affd. per curiam 547 F.2d 823 (4th Cir. 1977). We find no basis for holding any of the provisions of ... ...
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Burden v. U.S.
... ... (1962) (a congressional purpose of section 57(j) 5 is to bar all claims against a bankrupt except those based on "pecuniary" loss); In re Kline, 403 F.Supp. 974, 977 (D.Md.1975) ("claims for 'penalties' shall not be allowed against the bankrupt estate"), aff'd, 547 F.2d 823 (4th Cir.1977); ... ...
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