Legal Opinion
In Re MacElvain
United States Bankruptcy Court, M.D. Alabama
Decided August 9, 1993No. 14-11098PublishedCited by 3 opinions
1Opinion of the Court
OPINION ON MOTION TO DISMISS CASE
A. POPE GORDON, Bankruptcy Judge.
The United States of America filed a motion under 11 U.S.C. § 1112(b) to dismiss this case alleging that the debtor did not file the chapter 11 petition in good faith.
The motion came on for hearing on June 29, 1993 after which the motion was taken under advisement. 1
The undisputed facts are as follows.
The Internal Revenue Service commenced seizure of the debtor’s home and personal property on January 21, 1993 by virtue of a levy for nonpayment of taxes. 2
The debtor filed a chapter 11 petition, on January 22, 1993 admittedly to…
2Cases cited5 opinions
- Albany Partners, Ltd. v. Westbrook (In Re Albany Partners, Ltd.)Court of Appeals for the Eleventh Circuit · 1984
- In Re Charles E. Kitchens and Olivia L. Kitchens, Bankrupt. Charles E. Kitchens and Olivia L. Kitchens v. Georgia Railroad Bank and Trust CompanyCourt of Appeals for the Eleventh Circuit · 1983
- Bankr. L. Rep. P 71,956 in Re Natural Land Corporation, Debtor. Natural Land Corporation v. Baker Farms, Inc.Court of Appeals for the Eleventh Circuit · 1987
- In the Matter of Resyn Corporation, Appellant/cross-Appellee v. United States of America, Appellee/cross-AppellantCourt of Appeals for the Third Circuit · 1988
- Barclays-American/Business Credit, Inc. v. Radio WBHP, Inc. (In re Dixie Broadcasting, Inc.)Court of Appeals for the Eleventh Circuit · 1989
3Cited by3 opinions
- Matter of WhitehurstUnited States Bankruptcy Court, N.D. Alabama · 1996
- MacElvain v. Internal Revenue ServiceDistrict Court, M.D. Alabama · 1995
- Cofield v. First WisconsinCourt of Appeals for the First Circuit · 1996