Legal Opinion

In Re Swafford

United States Bankruptcy Court, N.D. Georgia

Decided September 20, 1993No. 16-66998PublishedCited by 10 opinions

1Opinion of the Court

ORDER

JOYCE BIHARY, Bankruptcy Judge.

This ease involves a debtor’s attempt to avoid valid tax liens under a number of provisions of the Bankruptcy Code, namely §§ 545(1)(D), 522(h), and 506(d). The Court concludes that the tax liens cannot be avoided.

Debtors filed motions to avoid liens of the Georgia Department of Revenue and the Internal Revenue Service (“IRS”) on the debtors’ interest in certain real property. The relevant facts are not in dispute. Debtors own a one-fifth interest in certain real property located in Pickens County, Georgia (the “Property”). On April 26, 1990, the IRS filed…

2Cases cited19 opinions

Dewsnup v. TimmSupreme Court of the United States · 1992
In the Matter of Paul D. Folendore and Helen H. Folendore, Debtors. Paul D. Folendore and Helen H. Folendore v. U.S. Small Business AdministrationCourt of Appeals for the Eleventh Circuit · 1989
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
Gerulis v. United States Internal Revenue Service (In Re Gerulis)United States Bankruptcy Court, D. Minnesota · 1985
United States v. Safeco Insurance Company of America, Inc. And John Van Den Bosch, Jr.Court of Appeals for the Sixth Circuit · 1989

14 more not listed; retrieve them via the Exa API.

3Cited by10 opinions

In Re Douglas P. Demarah, Debtor. Douglas P. Demarah, Debtor-Appellant v. United StatesCourt of Appeals for the Ninth Circuit · 1995
Lorraine McNeal v. GMAC Mortgage, LLCCourt of Appeals for the Eleventh Circuit · 2012
In Re RobinsonUnited States Bankruptcy Court, D. Vermont · 1994
United States v. UriaDistrict Court, S.D. Florida · 1995
McCorkle v. Georgia, Department of Revenue (In Re McCorkle)United States Bankruptcy Court, M.D. Georgia · 1997

5 more not listed; retrieve them via the Exa API.