Case Name: In re Betty TOMLAN, Debtor. Ian LEDLIN, Trustee, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1990-07-12
Citations: 907 F.2d 114
Docket Number: No. 89-35673
Parties: In re Betty TOMLAN, Debtor. Ian LEDLIN, Trustee, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.
Judges: Before WRIGHT, WALLACE and KOZINSKI, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 907
Pages: 114–114

Head Matter:
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.

Opinion:
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.