Legal Opinion
Frengel v. Internal Revenue Service (In Re Frengel)
United States Bankruptcy Court, N.D. Ohio
Decided June 12, 1989No. 19-40117PublishedCited by 22 opinions
1Opinion of the Court
ORDER
WILLIAM T. BODOH, Bankruptcy Judge.
Debtors brought this adversary proceeding seeking to avoid federal and state tax liens. The matter is before the Court on Cross-Motions for Summary Judgment of Debtors and THE UNITED STATES OF AMERICA, INTERNAL REVENUE SERVICE. The parties have presented four issues for resolution by this Court. The issues to be decided are:
1. Whether Debtors lack standing to avoid federal tax liens in a Chapter 7 proceeding.
2. Whether discharge of a tax debt operates to discharge a tax lien.
3. Whether Sec. 522(f) of the Bankruptcy Code permits the avoidance of…
2Cases cited16 opinions
- Louisville Joint Stock Land Bank v. RadfordSupreme Court of the United States · 1935
- Long v. BullardSupreme Court of the United States · 1886
- Long and Wife v. BullardSupreme Court of the United States · 1886
- Estate Of Roger LellockCourt of Appeals for the Third Circuit · 1987
- Tanner v. FinanceAmerica Consumer Discount Co. (In Re Tanner)United States Bankruptcy Court, W.D. Pennsylvania · 1981
11 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Financial Security Assurance, Inc. v. T-H New Orleans Ltd. Partnership (In Re T-H New Orleans Ltd. Partnership)District Court, E.D. Louisiana · 1995
- Leavell v. United States (In Re Leavell)United States Bankruptcy Court, S.D. Illinois · 1991
- Boch v. United States (In Re Boch)United States Bankruptcy Court, M.D. Pennsylvania · 1993
- Crawford v. United States (In Re Crawford)United States Bankruptcy Court, N.D. Georgia · 1990
- Dembo v. United States, Department of the Treasury, Internal Revenue Service (In Re Dembo)United States Bankruptcy Court, E.D. Pennsylvania · 1991
17 more not listed; retrieve them via the Exa API.