Tomlan, In re, 89-35673
| Decision Date | 12 July 1990 |
| Docket Number | No. 89-35673,89-35673 |
| Parties | -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. |
| Court | U.S. Court of Appeals — Ninth Circuit |
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.
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.
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