Legal Opinion
In Re Perkins
United States Bankruptcy Court, E.D. California
Decided November 27, 1991No. 19-20514PublishedCited by 18 opinions
1Opinion of the Court
ROBERT L. EISEN, Bankruptcy Judge.
MEMORANDUM DECISION
This matter comes before the court on debtors’ objection to proof of claim submitted by the Internal Revenue Service (the “IRS” or “government”) and involves the extent to which a federal tax lien is enforceable against a Chapter 13 debtor’s interest in a spendthrift trust.
Debtors appeared by and through Dan Nelson, Esq., of the Law Office of Max Cline, Stockton, California. The IRS appeared by and through G. Patrick Jennings, trial attorney, tax division, Washington, D.C.
FACTS
At the commencement of Robert and Dorothy Perkins’ Chapter 13…
2Cases cited7 opinions
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- 13 Collier bankr.cas.2d 793, Bankr. L. Rep. P 70,763, 7 Employee Benefits Ca 1096 in Re Howard Douglas Daniel, Debtor. Howard Douglas Daniel, Debtor-Appellant v. Security Pacific National Bank, Commercial Bank of San Francisco, Leasco Capital Corporation, and Capital Reserve Leasing Corporation, Creditors-AppelleesCourt of Appeals for the Ninth Circuit · 1985
- United States of America (Internal Revenue Service), Creditor-Appellant v. Louis George Barbier, Ruth Dean Barbier, Debtors-AppelleesCourt of Appeals for the Ninth Circuit · 1990
- Richard D. Leuschner v. First Western Bank and Trust Company, a California Banking Corporation, and United States of AmericaCourt of Appeals for the First Circuit · 1958
- Matter of KelleyUnited States Bankruptcy Court, N.D. Ohio · 1983
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Shanbaum v. United StatesCourt of Appeals for the Fifth Circuit · 1994
- United States Internal Revenue Service, Creditor-Appellee v. Donald Snyder, Debtor-AppellantCourt of Appeals for the Ninth Circuit · 2003
- United States v. Ali H. Sawaf and Elena v. SawafCourt of Appeals for the Sixth Circuit · 1996
- Jones v. Internal Revenue Service (In Re Jones)United States Bankruptcy Court, District of Columbia · 1997
- Anderson v. United States (IRS) (In Re Anderson)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1992
13 more not listed; retrieve them via the Exa API.