Legal Opinion
Allison v. United States (In Re Allison)
United States Bankruptcy Court, D. Montana
Decided December 4, 1998No. 19-00008PublishedCited by 4 opinions
1Opinion of the Court
ORDER
JOHN L. PETERSON, Bankruptcy Judge.
In this adversary proceeding, self-declared “non-taxpayers,” and Chapter 7 debtors (“Debtors”) filed a Complaint attacking the levy by the United States of America, Internal Revenue Service (“IRS”) on the Debtors’ pension payments. Debtor Ronald J. Allison (“Allison”) was employed in the 1980s and was a member of the Boilermaker’s Union. During his years of employment, Allison made contri-buttons to the Defendant Boilermaker-Blacksmith National Pension Trust (“Trust”). During this same period, Debtors filed a 1983 tax return entitled “No Jurisdiction”,…
2Cases cited48 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- Dewsnup v. TimmSupreme Court of the United States · 1992
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
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3Cited by4 opinions
- In Re: Roger E. Mantz and Sandra J. Mantz, Roger E. Mantz Sandra J. Mantz v. California State Board of EqualizationCourt of Appeals for the Ninth Circuit · 2003
- Anderson v. Internal Revenue Service (In Re Anderson)United States Bankruptcy Court, D. Montana · 2000
- Harker v. United States (In Re Harker)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2002
- Dennis Harker v. United StatesUnited States Bankruptcy Appellate Panel for the Eighth Circuit · 2002