Legal Opinion

Dever v. Internal Revenue Service (In Re Dever)

United States Bankruptcy Court, C.D. California

Decided February 4, 1994No. Bankruptcy No. LA-91-14114-LF. Adv. No. LA-92-03426-LFPublishedCited by 33 opinions

1Opinion of the Court

LISA HILL FENNING, Bankruptcy Judge.

I. INTRODUCTION

The issue before this Court on cross-motions for summary judgment is whether consumer debtors can use Section 506 of the Bankruptcy Code to “strip down” tax liens on their house in a Chapter 11 case. The Internal Revenue Service (IRS) argues that the holding in Dewsnup v. Timm, 502 U.S.-, 112 S.Ct. 773, 116 L.Ed.2d 903 (1992), should be extended to Chapter 11 cases to preclude “lien stripping” because Dewsnup held that Chapter 7 debtors cannot use Section 506 for that purpose. The Supreme Court, however, expressly reserved the question as to…

2Cases cited31 opinions

  1. United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
  2. Dewsnup v. TimmSupreme Court of the United States · 1992
  3. Nobelman v. American Savings BankSupreme Court of the United States · 1993
  4. Rake v. WadeSupreme Court of the United States · 1993
  5. In the Matter of JAMES WILSON ASSOCIATES, Debtor. Appeals of METROPOLITAN LIFE INSURANCE COMPANYCourt of Appeals for the Seventh Circuit · 1992

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3Cited by33 opinions

  1. Bank of America, N. A. v. CaulkettSupreme Court of the United States · 2015
  2. In Re Heritage Highgate, Inc.Court of Appeals for the Third Circuit · 2012
  3. First Federal Bank of California v. Weinstein (In Re Weinstein)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1998
  4. Harmon v. United StatesCourt of Appeals for the Eighth Circuit · 1996
  5. William J. Wade, Trustee v. Nathan Bradford and Beverly Bradford, DebtorsCourt of Appeals for the Tenth Circuit · 1994

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