Legal Opinion

In Re Green

United States Bankruptcy Court, M.D. Florida

Decided June 8, 2004No. 6:03-BK-1897-KSJPublishedCited by 4 opinions

1Opinion of the Court

MEMORANDUM OPINION SUSTAINING DEBTORS’ OBJECTION TO CLAIM NUMBER 7 FILED BY THE INTERNAL REVENUE SERVICE

KAREN S. JENNEMANN, Bankruptcy Judge.

This case came on for hearing on March 24, 2004, 1 on the debtors’ Objection to Claim (the “Objection”) (Doc. No. 59) and the Response of the Internal Revenue Service (the “IRS”) (the “Response”) (Doc. No. 63) filed in the debtors’ Chapter 13 case. The issue is whether a pre-petition tax lien should be treated as a secured claim or as an unsecured claim where the IRS released the lien relating to the claim post-petition. Upon reviewing the evidence, the…

2Cases cited16 opinions

  1. Dewsnup v. TimmSupreme Court of the United States · 1992
  2. Johnson v. Home State BankSupreme Court of the United States · 1991
  3. In Re Robert Gruntz, Debtor. Robert Gruntz v. Opinion County of Los Angeles Los Angeles District AttorneyCourt of Appeals for the Ninth Circuit · 2000
  4. In Re Paul Wayne Saylors, Debtor. Jim Walter Homes, Inc. v. Paul Wayne Saylors, Jane K. Dishuck, Standing TrusteeCourt of Appeals for the Eleventh Circuit · 1989
  5. In Re Robert H. Isom Mary E. Isom, Debtors. Robert H. Isom Mary E. Isom v. United States of America, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1990

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3Cited by4 opinions

  1. In re ScantlingUnited States Bankruptcy Court, M.D. Florida · 2012
  2. In re Tires N Tracks, Inc.United States Bankruptcy Court, N.D. Illinois · 2013
  3. In re Mac-Go Corp.United States Bankruptcy Court, N.D. California · 2015
  4. Jason W. LitvinasUnited States Bankruptcy Court, E.D. Virginia · 2022

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