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Legal Opinion

McCullough v. United States (In Re McCullough)

United States Bankruptcy Court, W.D. Pennsylvania

Decided September 11, 1990No. 14-22001PublishedCited by 6 opinions

1Opinion of the Court

MEMORANDUM OPINION

JOSEPH L. COSETTI, Chief Judge.

The matter presently before this court is the Debtors’ Complaint To Determine Secured Status.

The Debtors’ motion is denied.

I. FACTS

The Debtors filed a voluntary petition under Chapter 7 of the Bankruptcy Code on April 28, 1988. The Debtors own real property located in Fayette County, Pennsylvania. Both parties have stipulated to the fact that the fair market value of this property does not exceed $35,000.00. As of the filing of the bankruptcy petition, this property was subject to and encumbered by the following liens:

LIEN DATE FILED AMOUNT(1)…

2Cases cited3 opinions

  1. In Re Robert H. Isom Mary E. Isom, Debtors. Robert H. Isom Mary E. Isom v. United States of America, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1990
  2. Matter of LassiterUnited States Bankruptcy Court, S.D. Iowa · 1989
  3. In Re AudeyUnited States Bankruptcy Court, W.D. Pennsylvania · 1986

3Cited by6 opinions

  1. Leavell v. United States (In Re Leavell)United States Bankruptcy Court, S.D. Illinois · 1991
  2. Boch v. United States (In Re Boch)United States Bankruptcy Court, M.D. Pennsylvania · 1993
  3. Dembo v. United States, Department of the Treasury, Internal Revenue Service (In Re Dembo)United States Bankruptcy Court, E.D. Pennsylvania · 1991
  4. Dinatale v. United States (In Re Dinatale)United States Bankruptcy Court, D. Maryland · 1999
  5. Walkup v. First Interstate (In Re Walkup)United States Bankruptcy Court, E.D. California · 1995

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