Hegg v. United States (In re Hegg)
United States Bankruptcy Court, D. Idaho
1Opinion of the Court
MEMORANDUM OF DECISION
JIM D. PAPPAS, Chief Judge.
Background.
In this adversary proceeding, Plaintiff Mary Hegg seeks a determination that certain federal tax hens do not attach to her residence or other assets. Pursuant to a procedural agreement reached during a pre-trial telephonic conference held on December 22, 1998, the parties filed a stipulation of material facts, cross-motions for summary judgment, and supporting briefs. The Court having now reviewed the submissions of the parties, renders the following decision.
Facts.
In deciding this matter, the Court has relied solely upon the facts…
2Cases cited12 opinions
- Dewsnup v. TimmSupreme Court of the United States · 1992
- Federal Savings & Loan Insurance v. MolinaroCourt of Appeals for the Ninth Circuit · 1989
- In Re American Hardwoods, Inc., Debtor. American Hardwoods, Inc. v. Deutsche Credit CorporationCourt of Appeals for the Ninth Circuit · 1989
- United States v. Donahue Industries, Inc., Dba Donahue Printing Company, and Rainier National BankCourt of Appeals for the Ninth Circuit · 1990
- State Farm Mutual Automobile Insurance Company v. DavisCourt of Appeals for the Ninth Circuit · 1993
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