Legal Opinion
Brown v. Evanston Bank (In Re Brown)
District Court, N.D. Illinois
Decided February 15, 1991No. 90 C 1764PublishedCited by 22 opinions
1Opinion of the Court
ORDER
NORGLE, District Judge.
Before the court is an appeal by the Internal Revenue Service (“IRS”) from an order of the Bankruptcy Court compelling the turnover of bank account funds upon which the IRS had levied prior to the filing of the bankruptcy petition of debtor George Brown, Jr. (“Brown”). For the reasons discussed below, the Bankruptcy Court’s decision is reversed.
FACTS
On November 9,1987, the IRS assessed a $20,871.67 delinquent tax debt against Brown. On May 8, 1988, the IRS filed a notice of tax lien on three accounts at the Evanston Bank: a savings account in Brown’s name, a…
2Cases cited20 opinions
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- Phelps v. United StatesSupreme Court of the United States · 1975
- In Re Farmers Markets, Inc., Debtors. State of California, State Board of Equalization, and Employment Development Department v. Farmers Markets, Inc., in Re Dick and Carleen Brink, Debtors. State of California, State Board of Equalization, and Employment Development Department v. Sy v. BrownCourt of Appeals for the Ninth Circuit · 1986
15 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Mark A. Lee v. City of ChicagoCourt of Appeals for the Seventh Circuit · 2003
- Gouveia v. Internal Revenue Service of the United States (In Re Quality Health Care)United States Bankruptcy Court, N.D. Indiana · 1997
- In Re Alcom America Corp.District Court, District of Columbia · 1993
- In Re Anaheim Electric Motor, Inc.United States Bankruptcy Court, C.D. California · 1992
- Metro Press, Inc. v. United States (In Re Metro Press, Inc.)United States Bankruptcy Court, D. Massachusetts · 1992
17 more not listed; retrieve them via the Exa API.