Legal Opinion
United States v. LMS Holding Co.
District Court, N.D. Oklahoma
Decided September 21, 1993No. 92-C-1198-BPublishedCited by 1 opinion
1Opinion of the Court
ORDER
BRETT, District Judge.
Now before the Court is the United States of America’s appeal of a decision by the United States Bankruptcy Court for the Northern District of Oklahoma. The Bankruptcy Court found that Appellees could avoid a lien by the Internal Revenue Service (“IRS”) pursuant to 11 U.S.C. § 544(a)(1), 149 B.R. 681. The result of that decision left the IRS with an unsecured claim against Debtors.
I. The Facts
On January 25, 1988, the IRS filed a perfected Notice of Tax Lien against property held by MAKO, Inc. 1 MAKO filed bankruptcy and filed a plan that listed the IRS claim as a…
2Cases cited5 opinions
- United States v. RodgersSupreme Court of the United States · 1983
- United States v. Cache Valley Bank Intermountain Region Concrete Construction Co., Inc.Court of Appeals for the Tenth Circuit · 1989
- Davis v. United StatesDistrict Court, C.D. Illinois · 1989
- Title Guaranty Co. of Wyoming, Inc. v. Internal Revenue ServiceDistrict Court, D. Wyoming · 1987
- LMS Holding Co. v. United States Ex Rel. International Revenue Service (In Re LMS Holding Co.)United States Bankruptcy Court, N.D. Oklahoma · 1992
3Cited by1 opinion
- Cook v. LaymanDistrict Court, E.D. California · 2003