Legal Opinion
Dembo v. United States, Department of the Treasury, Internal Revenue Service (In Re Dembo)
United States Bankruptcy Court, E.D. Pennsylvania
Decided April 22, 1991No. 19-10209PublishedCited by 10 opinions
1Opinion of the Court
OPINION
DAVID A. SCHOLL, Bankruptcy Judge.
A. INTRODUCTION
The instant adversary proceeding presents two questions relating to the ef-feet of invocation of 11 U.S.C. § 506(a), (d) upon a federal tax lien concerning which no proof of claim has been filed: (1) May a debtor utilize 11 U.S.C. § 506(a), (d) to bifurcate a secured creditor’s interest in the estate’s interest in property when no proof of claim has been filed by or on behalf of that secured creditor? and (2) May § 506(a), (d) be utilized to bifurcate a federal tax lien? Since we answer the first question in the negative, our affirmative…
2Cases cited43 opinions
- In Re Benjamin Pierce Simmons, Bankrupt. Benjamin Pierce Simmons v. J.T. SavellCourt of Appeals for the Fifth Circuit · 1985
- Frank and Arlene Wilson v. Commonwealth Mortgage CorporationCourt of Appeals for the Third Circuit · 1990
- Estate Of Roger LellockCourt of Appeals for the Third Circuit · 1987
- Matter of DriscollUnited States Bankruptcy Court, W.D. Wisconsin · 1986
- In Re EvansUnited States Bankruptcy Court, E.D. Pennsylvania · 1986
38 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Piedmont Trust Bank v. Linkous (In Re Linkous)District Court, W.D. Virginia · 1992
- In Re SicilianoUnited States Bankruptcy Court, E.D. Pennsylvania · 1994
- In Re TownsvilleUnited States Bankruptcy Court, E.D. Pennsylvania · 2001
- Warthen v. Smith (In Re Smith)District Court, W.D. Virginia · 2000
- Boch v. United States (In Re Boch)United States Bankruptcy Court, M.D. Pennsylvania · 1993
5 more not listed; retrieve them via the Exa API.