In re Betty TOMLAN, Debtor. Ian LEDLIN, Trustee, Plaintiff√Appellee, v. UNITED STATES of America, Defendant√Appellant., United States Court of Appeals, Ninth Circuit., 907 F.2d 114, No. 89-35673., July 12, 1990
In re Betty TOMLAN, Debtor. Ian LEDLIN, Trustee, Plaintiff√Appellee, v. UNITED STATES of America, Defendant√Appellant.
United States Court of Appeals, Ninth Circuit.
907 F.2d 114
July 12, 1990.
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.
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).