[DOWNLOAD] "In re Tanaka Brothers Farms Inc." by United States Court of Appeals for the Tenth Circuit # Book PDF Kindle ePub Free
eBook details
- Title: In re Tanaka Brothers Farms Inc.
- Author : United States Court of Appeals for the Tenth Circuit
- Release Date : January 03, 1994
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 62 KB
Description
EBEL, Circuit Judge. This case is before us on appeal from a decision by the United States District Court for the District of Colorado, affirming
a decision by the United States Bankruptcy Court for the District of Colorado. The bankruptcy court disallowed an amended
proof of claim by the Internal Revenue Service ("IRS") in this bankruptcy proceeding. The district court affirmed the bankruptcy
court's ruling, and the government appealed, arguing that the bankruptcy court abused its discretion in refusing to allow
the IRS to amend its earlier estimated proof of claim based upon its subsequent receipt of the debtor's delinquent tax returns.
We agree with the government that the IRS should have been allowed to amend its proof of claim to reflect the information
in the subsequently filed returns and that the bankruptcy court abused its discretion in refusing such amendment. Accordingly,
we reverse the decision of the district court and remand with instructions to send the case back to the bankruptcy court for
further proceedings in accordance with this opinion.