Legal Opinion
United States v. Miller (In Re CS Associates)
District Court, E.D. Pennsylvania
Decided June 22, 1994No. Civ. A. No. 93-6623(CSG). Bankruptcy No. 88-12842DASPublishedCited by 3 opinions
1Opinion of the Court
ORDER
CLIFFORD SCOTT GREEN, Senior District Judge.
Presently before the Court is the appeal of the United States from the November 4, 1993 Order of the Bankruptcy Court which only allowed the IRS an unsecured claim in the amount of approximately $576,-000 rather than a secured claim for the same amount. This Court has jurisdiction of this appeal pursuant to 28 U.S.C. 158. 1
Based on the findings of facts, the applicable law, and the reasoning set forth in the Bankruptcy Court’s opinion of November 4, 1993, In re CS Associates, 161 B.R. 144 (Bankr.E.D.Pa.1993), I will affirm the Order of the…
2Cases cited2 opinions
- United States v. OwensDistrict Court, E.D. Pennsylvania · 1988
- In Re CS AssociatesUnited States Bankruptcy Court, E.D. Pennsylvania · 1993
3Cited by3 opinions
- American Bankers Insurance Company of Florida, and United States Fidelity & Guaranty Company v. Jack D. Maness, Trustee for the Bankruptcy Estate of Joseph L. Houska and Judy C. Houska, and Joseph L. Houska Judy C. Houska Cenit Bank, F.S.B., United States Fidelity & Guaranty Company, and American Bankers Insurance Company of Florida v. Jack D. Maness, Trustee for the Bankruptcy Estate of Joseph L. Houska and Judy C. Houska, and Joseph L. Houska Judy C. Houska Cenit Bank, F.S.B., United States Fidelity & Guaranty Company American Bankers Insurance Company of Florida v. Jack D. Maness, Trustee for the Bankruptcy Estate of Joseph L. Houska and Judy C. Houska, and Joseph L. Houska Judy C. Houska Cenit Bank, F.S.B.Court of Appeals for the Fourth Circuit · 1996
- In Re BlackerbyUnited States Bankruptcy Court, E.D. Pennsylvania · 1997
- American Bankers Insurance v. ManessCourt of Appeals for the Fourth Circuit · 1996