Legal Opinion
In Re Schilling
United States Bankruptcy Court, N.D. Ohio
Decided January 23, 1995No. 19-10768PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
JAMES H. WILLIAMS, Chief Judge.
The matter before the court is a motion filed by the United States, on behalf of its agency, the Internal Revenue Service (IRS), to disburse funds presently held by the Chapter 7 trustee, Michael V. Demczyk (Trustee). After a hearing was conducted, Charles and Barbara Schilling (Debtors) filed a brief urging the allocation of the funds to their nondischargeable tax liabilities. The IRS responded, arguing that it should be able to allocate the payment to the Debtors’ oldest tax liabilities, which are dischargeable.
FACTS
On April 13, 1992, the…
2Cases cited18 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- United States v. Energy Resources Co.Supreme Court of the United States · 1990
- Fredric C. Muntwyler v. United StatesCourt of Appeals for the Seventh Circuit · 1983
- Amos v. Comm'rUnited States Tax Court · 1966
- United States v. Lewis Pepperman, Trustee for Keith T. Sorensen, Keith T. Sorensen, Debtor, Us Trustee, TrusteeCourt of Appeals for the Third Circuit · 1992
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3Cited by4 opinions
- In Re LazarUnited States Bankruptcy Court, N.D. Ohio · 1998
- In Re Classic Chemical and Supply Co.United States Bankruptcy Court, E.D. Pennsylvania · 1996
- IDA v. Department of TreasuryDistrict Court, D. Kansas · 2000
- In Re FergusonUnited States Bankruptcy Court, S.D. Florida. · 1996