In Re Eschenbach
United States Bankruptcy Court, N.D. Texas
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
STEVEN A. FELSENTHAL, Bankruptcy Judge.
Douglas and Cathy Eschenbach, the debtors, object to the proof of secured claim filed by the United States on behalf of the Internal Revenue Service. The court held a hearing on the allowance of the IRS claim on August 9, 2001.
The allowance of a claim raises a core matter over which this court has jurisdiction to enter a final order. 28 U.S.C. §§ 157(b)(B), 1334. This memorandum opinion contains the court’s findings of fact and conclusions of law. Bankruptcy Rules 7052, 9014.
The facts are basically undisputed. Previously, the…
2Cases cited6 opinions
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- United States Ex Rel. Internal Revenue Service v. McDermottSupreme Court of the United States · 1993
- Grand Prairie State Bank v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- In the Matter Of: John Davis Orr, Debtor. Internal Revenue Service v. John Davis OrrCourt of Appeals for the Fifth Circuit · 1999
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3Cited by4 opinions
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- In Re KrummelUnited States Bankruptcy Court, W.D. Arkansas · 2010
- In Re Numed Home Health Care, Inc.United States Bankruptcy Court, M.D. Florida · 2004
- In re ChitmonUnited States Bankruptcy Court, E.D. Arkansas · 2012