Legal Opinion

In Re Westberry

United States Bankruptcy Court, M.D. Tennessee

Decided April 22, 1998No. Bankruptcy 397-10706-KL-13PublishedCited by 2 opinions

1Opinion of the Court

MEMORANDUM

KEITH M. LUNDIN, Bankruptcy Judge.

The issue is whether federal income and self-employment taxes are a “consumer debt” for purposes of the codebtor stay in 11 U.S.C. § 1301. Because the taxes were incurred “for a personal, family, or household purpose,” 11 U.S.C. § 101(8), the taxes are a consumer debt and collection from a codebtor is interrupted by § 1301. The following are findings of fact and conclusions of law. Fed. R.Bankr.P. 7052.

I

Wilbur G. Westberry filed Chapter 13 on November 5, 1997. The debtor and his non-filing spouse jointly owed federal taxes for 1988 of $34,525.02.…

2Cases cited12 opinions

Zolg v. Kelly (In re Kelly)Court of Appeals for the Ninth Circuit · 1988
In Re Robert J. KESTELL, Debtor. Robert J. KESTELL, Plaintiff-Appellant, v. Janet A. KESTELL, Defendant-AppelleeCourt of Appeals for the Fourth Circuit · 1996
In the Matter of Donald J. Booth and Carolyn B. Booth, Debtors. Donald J. Booth and Carolyn B. BoothCourt of Appeals for the Fifth Circuit · 1988
Ella Tower v. Paralee Moss, Plaintiff-Intervenor-Appellant v. Home Construction Company of Mobile, Inc.Court of Appeals for the Fifth Circuit · 1980
In Re Randall Clark Burns and Deborah A. Burns, Debtors. Citizens National Bank v. Randall Clark BurnsCourt of Appeals for the Tenth Circuit · 1990

7 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

In Re: Wilbur G. Westberry, Debtor. Internal Revenue Service v. Wilbur G. WestberryCourt of Appeals for the Sixth Circuit · 2000
IRS v. WestberryCourt of Appeals for the Sixth Circuit · 2000