Gill v. Kirresh (In Re Gill)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
BRAND, Bankruptcy Judge:
Chapter 7 2 debtor Cecil Gill appeals an order denying his motion to compel the chapter 7 trustee to abandon the estate’s interest in Debtor’s residence (“Residence”), which was subject to a tax lien by the Internal Revenue Service (“IRS”). A portion of the IRS’s lien included penalties assessed for Debtor’s failure to pay income taxes. The bankruptcy court determined that, because the chapter 7 trustee could avoid and preserve the penalty portion of the hen for the benefit of unsecured creditors, “substantial value” existed in the Residence precluding…
2Cases cited10 opinions
- TrafficSchool.com, Inc. v. Edriver Inc.Court of Appeals for the Ninth Circuit · 2011
- Retz v. Samson (In Re Retz)Court of Appeals for the Ninth Circuit · 2010
- Simonson v. GranquistSupreme Court of the United States · 1962
- 16 Collier bankr.cas.2d 702, Bankr. L. Rep. P 71,754 in Re K.C. MacHine & Tool Company, Debtor, June E. Morgan, Trustee the Detroit Edison Company Dery & Dery, P.C. Hill, Lewis, Adams, Goodrich & Tait v. K.C. MacHine & Tool Company, City of DetroitCourt of Appeals for the Sixth Circuit · 1987
- In Re Arnold & Baker Farms, Debtor. Arnold & Baker Farms v. United States of America, on Behalf of the United States Farmers Home Administration, Arnold & Baker Farms, and Western Cotton Services Corp. v. United States of America, on Behalf of the United States Farmers Home Administration, Arnold & Baker Farms v. United States of America, on Behalf of the United States Farmers Home Administration, Western Cotton Services Corp.Court of Appeals for the Ninth Circuit · 1996
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