Legal Opinion
Leavell v. United States (In Re Leavell)
United States Bankruptcy Court, S.D. Illinois
Decided March 7, 1991No. 19-03002PublishedCited by 16 opinions
1Opinion of the Court
OPINION
KENNETH J. MEYERS, Bankruptcy Judge.
These adversary proceedings present a common issue of whether federal tax liens securing nondischargeable tax debts may be avoided by Chapter 7 debtors pursuant to 11 U.S.C. § 506(d). In each instance, the debtors own real property against which federal tax liens have been filed, and the property is encumbered by a first mortgage which exceeds the value of the property alleged by the debtors. In each instance, the debtors have filed a complaint to avoid liens under § 506(d), by which they seek to avoid the tax liens as unsecured. The United States of…
2Cases cited26 opinions
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- In Re Lamar Dewsnup and Aletha Dewsnup, Debtors. Lamar Dewsnup, Aletha Dewsnup v. Louis L. TimmCourt of Appeals for the Tenth Circuit · 1990
- Tanner v. FinanceAmerica Consumer Discount Co. (In Re Tanner)United States Bankruptcy Court, W.D. Pennsylvania · 1981
- In Re FrostDistrict Court, D. Kansas · 1985
- Rice Investment Company v. United StatesCourt of Appeals for the Fifth Circuit · 1980
21 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- United States v. AlfanoDistrict Court, E.D. New York · 1999
- Olson v. United States (In Re Olson)United States Bankruptcy Court, D. North Dakota · 1993
- Dembo v. United States, Department of the Treasury, Internal Revenue Service (In Re Dembo)United States Bankruptcy Court, E.D. Pennsylvania · 1991
- Dishong v. United States Department of the Treasury Internal Revenue Service (In Re Dishong)United States Bankruptcy Court, M.D. Florida · 1995
- Pansier v. United StatesDistrict Court, E.D. Wisconsin · 1998
11 more not listed; retrieve them via the Exa API.