In Re Betty Tomlan, Debtor.ian Ledlin, Trustee, Plaintiff-appellee, v. United States of America, Defendant-appellant, 907 F.2d 114 (9th Cir. 1990)

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U.S. Court of Appeals for the Ninth Circuit - 907 F.2d 114 (9th Cir. 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).