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§ 1308

Jackson v. United States (In re Jackson)

Ruling
Amended IRS claim was not untimely as it related back to initial timely claim.
Issue(s)
Whether the bankruptcy court erred when it determined that neither 11 U.S.C.S. § 502(b)(9) nor Fed. R. Bankr. P. 3002(c)(1) rendered the IRS's amended claim untimely.

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Court :
Judge or Jurisdiction information not available
Consumer opinion summary, case decided on December 04, 2015 , LexisNexis #1215-131

United States v. Cushing (In re Cushing)

Ruling
Debtor's failure to file tax return by first day of 341 meeting was grounds for dismissal.
Procedural posture

Appellant United States, on behalf of the Internal Revenue Service (IRS), sought review of a decision of the United States Bankruptcy Court for the District of Massachusetts, which denied the government's motion for dismissal or conversion of appellee debtor's case, filed under chapter 13. The government claimed that the debtor violated 11 U.S.C.S. § 1398 because she failed to filed a tax return as required under 11 U.S.C.S. § 1308.

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Court :
Judge or Jurisdiction information not available
Consumer opinion summary, case decided on February 26, 2009 , LexisNexis #0409-059

In re Cushing

Ruling
Debtor who had received an extension was not required to file federal tax return prior to meeting of creditors.
Procedural posture

The United States of America filed a motion to dismiss a case which a debtor filed under chapter 13, claiming that the debtor failed to comply with 11 U.S.C. § 1308(a) because she did not file her 2006 federal income tax return before the first meeting of creditors. The debtor opposed the motion.

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Consumer opinion summary, case decided on December 14, 2007 , LexisNexis #0108-055