Legal Opinion
Perry v. United States, Internal Revenue Service (In Re Perry)
United States Bankruptcy Court, S.D. Florida.
Decided August 31, 1988No. 18-23134PublishedCited by 22 opinions
1Opinion of the Court
MEMORANDUM DECISION
THOMAS C. BRITTON, Chief Judge.
This chapter 13 debtor, relying upon 11 U.S.C. § 545(2), seeks elimination of federal tax liens as to all of his personal property. The Government’s motion to dismiss was heard August 25. There are no disputed facts.
The debtor’s personal property on April 22, 1988 (the day he filed for bankruptcy) consisted of:
Value Exempt
Automobile $1,500 $ 500
Household goods 1,000 250
Personal effects 500 250
Checking account 300
Total $3,300 $1,000
Four statutory liens totalling $14,892 for federal income tax for 1982 through 1985 were duly perfected against…
2Cases cited7 opinions
- Long v. BullardSupreme Court of the United States · 1886
- Long and Wife v. BullardSupreme Court of the United States · 1886
- Matter of DriscollUnited States Bankruptcy Court, W.D. Wisconsin · 1986
- Evelyn Castleberry and Virginia R. Castleberry v. Alcohol, Tobacco and Firearms Division of the Treasury Department of the United StatesCourt of Appeals for the Fifth Circuit · 1976
- In Re RidgleyUnited States Bankruptcy Court, D. Oregon · 1987
2 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Flynn v. Internal Revenue Service (In Re Flynn)United States Bankruptcy Court, S.D. Georgia · 1994
- Dillard v. United States, Internal Revenue Service (In Re Dillard)United States Bankruptcy Court, N.D. Illinois · 1990
- In Re HendersonUnited States Bankruptcy Court, W.D. Texas · 1991
- In Re MattisUnited States Bankruptcy Court, E.D. Pennsylvania · 1988
- Hollar v. United StatesDistrict Court, M.D. North Carolina · 1994
17 more not listed; retrieve them via the Exa API.