Legal Opinion
In re O'Callaghan
United States Bankruptcy Court, M.D. Florida
Decided March 20, 2006No. 8:99-BK-14794PublishedCited by 3 opinions
1Opinion of the Court
ORDER ON (1) MOTION TO REQUIRE RELEASE OF POST-PETITION LIENS OF INTERNAL REVENUE SERVICE; (2) DEBTOR’S MOTION FOR SUMMARY JUDGMENT; AND (3) UNITED STATES’ MOTION FOR SUMMARY JUDGMENT
PAUL M. GLENN, Chief Judge.
THIS CASE came before the Court for hearing to consider (1) the Motion to Require Release of Posb-Petition Liens of the Internal Revenue Service filed by the Debtor, William O’Callaghan; (2) the Debtor’s Motion for Summary Judgment; and (3) the United States’ Motion for Summary Judgment.
The preliminary issue in this case is whether the Internal Revenue Service (IRS) violated the…
2Cases cited14 opinions
- Dewsnup v. TimmSupreme Court of the United States · 1992
- In Re Joan Morton, Debtor. Joan Morton v. National Bank of New York CityCourt of Appeals for the Second Circuit · 1989
- United States v. SayresDistrict Court, W.D. New York · 1984
- In Re StuberUnited States Bankruptcy Court, D. Kansas · 1992
- Dinatale v. United States (In Re Dinatale)United States Bankruptcy Court, D. Maryland · 1999
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3Cited by3 opinions
- United States v. O'CallaghanDistrict Court, M.D. Florida · 2011
- Rossman v. United States (In re Rossman)United States Bankruptcy Court, D. Massachusetts · 2012
- Botson v. Citizens Banking Co. (In re Botson)United States Bankruptcy Court, N.D. Ohio · 2015