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

No. 89-35673.

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.

PER CURIAM:

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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