Legal Opinion
Tracey v. United States (Tracey)
Bankruptcy Appellate Panel of the First Circuit
Decided October 2, 2008No. BAP No. 08-011. Bankruptcy No. 07-10417-MWVPublishedCited by 26 opinions
1Opinion of the Court
VOTOLATO, Bankruptcy Judge.
The Debtors appeal from an order of the United States Bankruptcy Court for the District of New Hampshire overruling their objection to the secured claim of the Internal Revenue Service (the “IRS”). At issue is whether the IRS properly filed its Notice of Federal Tax Lien (the “Notice”), and thereby established its status as a secured creditor. For the reasons discussed below, we AFFIRM.
BACKGROUND
In March 2007, the Debtors filed a joint Chapter 13 case. The IRS filed a secured proof of claim in the amount of $57,014 to which the Debtors filed a timely objection, on…
2Cases cited26 opinions
- Lamie v. United States TrusteeSupreme Court of the United States · 2004
- Field v. MansSupreme Court of the United States · 1995
- Fleet Data Processing Corp. v. Branch (In Re Bank of New England Corp.)Bankruptcy Appellate Panel of the First Circuit · 1998
- T I Federal Credit Union v. DelBonisCourt of Appeals for the First Circuit · 1995
- In Re Savage Industries, Inc., Debtor. Western Auto Supply Company v. Savage Arms, Inc.Court of Appeals for the First Circuit · 1994
21 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- In Re PlourdeBankruptcy Appellate Panel of the First Circuit · 2009
- Wilson v. Wells Fargo Bank, N.A. (Wilson)Bankruptcy Appellate Panel of the First Circuit · 2009
- American Express Bank, FSB v. Askenaizer (Plourde)Bankruptcy Appellate Panel of the First Circuit · 2009
- Ostrander v. Brown (In Re Housey)United States Bankruptcy Court, D. Massachusetts · 2009
- Ezenia! Inc. v. Nguyen (In re Ezenia! Inc.)United States Bankruptcy Court, D. New Hampshire · 2015
21 more not listed; retrieve them via the Exa API.