Legal Opinion
Israel v. Department of the Treasury (In Re Israel)
United States Bankruptcy Court, D. Connecticut
Decided March 30, 1990No. 19-30282PublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM AND DECISION ON UNITED STATES’ MOTION TO DISMISS COMPLAINT TO AVOID TAX LIEN
ALAN H. W. SHIFF, Bankruptcy Judge.
The Internal Revenue Service moves to dismiss the plaintiff’s complaint to avoid the IRS’ lien on real property co-owned by the plaintiff.
BACKGROUND
On March 10 and June 9, 1986, the IRS assessed the plaintiff $678.20 and $7,504.02, respectively, as a responsible person under Internal Revenue Code § 6672. 1 On February 18, 1987, the IRS filed a tax lien on the plaintiffs residence located at 264 Evening Star Drive, Nauga-tuck, Connecticut (the “property”). 2 On November 15,…
2Cases cited27 opinions
- Warth v. SeldinSupreme Court of the United States · 1975
- Insurance Corp. of Ireland v. Compagnie Des Bauxites De GuineeSupreme Court of the United States · 1982
- In Re Pacor, Inc. v. John Higgins, Jr. And Louise HigginsCourt of Appeals for the Third Circuit · 1984
- Secretary of State of Md. v. Joseph H. Munson Co.Supreme Court of the United States · 1984
- 17 Collier bankr.cas.2d 743, Bankr. L. Rep. P 71,955 in the Matter of James P. Wood, M.D. And Carol B. Wood, Debtors. Dr. Arthur E. Wood, III v. Dr. James P. Wood, Carol Wood, Woodrow Barham & Wayne Clinic, P.A.Court of Appeals for the Fifth Circuit · 1987
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3Cited by10 opinions
- First of America Bank v. Gaylor (In Re Gaylor)United States Bankruptcy Court, E.D. Michigan · 1991
- In Re AgardUnited States Bankruptcy Court, E.D. New York · 2011
- Veldekens v. GE HFS Holdings, Inc. (In Re Doctors Hospital 1997, L.P.)United States Bankruptcy Court, S.D. Texas · 2006
- Leavell v. United States (In Re Leavell)United States Bankruptcy Court, S.D. Illinois · 1991
- Trager v. Internal Revenue Service (In Re North Star Contracting Corp.)United States Bankruptcy Court, S.D. New York · 1992
5 more not listed; retrieve them via the Exa API.