Legal Opinion
In Re Martin
District Court, W.D. Michigan
Decided March 9, 2010No. Bankruptcy No. SG05-17981. No. 1:09-CV-963Published
1Opinion of the Court
426 B.R. 720 (2010)
In re Patrick C. MARTIN, Debtor.
United States of America, Appellant,
v.
Brae Asset Fund, L.P. and Patrick J. Martin, Appellees.
Bankruptcy No. SG05-17981. No. 1:09-CV-963.
United States District Court, W.D. Michigan, Southern Division.
March 9, 2010.
Patrick C. Martin, pro se.
OPINION AND ORDER
ROBERT J. JONKER, District Judge.
The United States of America ("the IRS") appeals from a judgment of the Bankruptcy Court. The Bankruptcy Court rejected on summary judgment the IRS' bid to treat tax assessments related to the debtor's 2000 and 2001 income tax returns as priority claims under…
2Cases cited9 opinions
- Philip D. Overstreet v. Lexington-Fayette Urban County GovernmentCourt of Appeals for the Sixth Circuit · 2002
- In Re Howard P. Batie, Debtor. Investors Credit Corporation v. Howard P. BatieCourt of Appeals for the Sixth Circuit · 1993
- In Re Christina Thompson, Debtor. Sanford A. Kowal v. Charles M. MalkemusCourt of Appeals for the First Circuit · 1992
- Wuliger v. Manufacturers Life InsuranceCourt of Appeals for the Sixth Circuit · 2009
- In the Matter of Fbn Food Services, Inc., Debtor. River Bank AmericaCourt of Appeals for the Seventh Circuit · 1996
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