Legal Opinion

Willauer v. United States of Internal Revenue Service (In Re Willauer)

United States Bankruptcy Court, D. Massachusetts

Decided February 27, 1996No. 19-10100PublishedCited by 5 opinions

1Opinion of the Court

MEMORANDUM

JOAN N. FEENEY, Bankruptcy Judge.

I. INTRODUCTION

The matter before the Court is an adversary proceeding filed by Andrew M. and Lynda A. Willauer (the “Debtors”) against the United States of America. Through their complaint, the Debtors seek payment of $12,737.40, plus interest from and after July 15, 1991 from the Internal Revenue Service (the “IRS”). Resolution of the dispute requires an examination of a Stipulation that was filed on March 7, 1985 and executed by counsel to the Debtors and counsel to the IRS in the Debtors’ Chapter 11 case.

The Court conducted an evidentiary hearing…

2Cases cited19 opinions

  1. United States v. ITT Continental Baking Co.Supreme Court of the United States · 1975
  2. Neirbo Co. v. Bethlehem Shipbuilding Corp.Supreme Court of the United States · 1939
  3. Bruning v. United StatesSupreme Court of the United States · 1964
  4. Sexton v. DreyfusSupreme Court of the United States · 1911
  5. City of New York v. SaperSupreme Court of the United States · 1949

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3Cited by5 opinions

  1. Metropolitan Credit Union v. MatthesMassachusetts Appeals Court · 1999
  2. Johnson v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1998
  3. United States v. Monahan (In re Monahan)Bankruptcy Appellate Panel of the First Circuit · 2013
  4. California, State Board of Equalization v. Ward (In Re Artisan Woodworkers)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1998
  5. United States v. HeissonDistrict Court, D. Massachusetts · 1997

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