Tax
In re Betty TOMLAN, Debtor. Ian LEDLIN, Trustee, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant
907 F.2d 114·United States Court of Appeals for the Ninth Circuit·1990
Before WRIGHT, WALLACE and KOZINSKI, Circuit Judges.
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Opinion
In re Betty TOMLAN, Debtor. Ian LEDLIN, Trustee, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.
No. 89-35673.
United States Court of Appeals, Ninth Circuit.
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.
Before WRIGHT, WALLACE and KOZINSKI, Circuit Judges.
[MAJORITY — PER CURIAM:]
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.