In Re International Horizons, Inc., Debtors, United States of America v. International Horizons, Inc.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• refusing to allow amendment to tax claim when IRS negligently failed to assert existence of claim for additional taxes before cutoff date
• affirming refusal to allow amendment of claim by IRS because subsequent claim did not “aris[e] out of the same occurrence or transaction” as the timely filed proof of claim
• IRS’ post-bar claims for corporate income taxes actually new claim where timely filed proof of claim was for withholding and Federal Unemployment Tax Act taxes
• claim for corporate income tax did not relate back to claims for withholding and FUTA taxes for same and different years
• amendment claiming corporate income taxes does not relate to a claim for withholding and FUTA taxes
• “Mere knowledge of the existence of the claim by the debtor, the trustee or bankruptcy court is insufficient.”

Source: CourtListener parenthetical corpus (CC0).