Legal Opinion
Johnson v. Internal Revenue Service of the Department of the Treasury of the United States (In Re Johnson)
United States Bankruptcy Court, W.D. Pennsylvania
Decided April 16, 2008No. 19-20792PublishedCited by 11 opinions
1Opinion of the Court
MEMORANDUM OPINION
THOMAS P. AGRESTI, Bankruptcy Judge.
Kirk G. Johnson (“Debtor”), who operates a business proprietorship known as “KJ Transit,” filed a voluntary Chapter 11 petition on October 10, 2005. Among the secured creditors listed on Schedule D accompanying the Debtor’s Petition are the Internal Revenue Service (“IRS”) and the Pennsylvania Department of Labor and Industry (“Labor”) based on their statutory lien positions involving a federal tax lien and a lien for state unemployment compensation taxes, respectively.
The Debtor initiated this adversary proceeding on February 20, 2007 by…
2Cases cited18 opinions
- Local Loan Co. v. HuntSupreme Court of the United States · 1934
- Dewsnup v. TimmSupreme Court of the United States · 1992
- Mississippi Valley Barge Line Co. v. United StatesSupreme Court of the United States · 1934
- In Re JonesUnited States Bankruptcy Court, E.D. Michigan · 1993
- Sapos v. Provident Institution Of SavingsCourt of Appeals for the Third Circuit · 1992
13 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- In Re Heritage Highgate, Inc.Court of Appeals for the Third Circuit · 2012
- Internal Revenue Service of the Department of the Treasury of the United States v. JohnsonDistrict Court, W.D. Pennsylvania · 2009
- Berkebile v. Ocwen Loan Servicing, LLC (In Re Berkebile)United States Bankruptcy Court, W.D. Pennsylvania · 2011
- Brinson v. United States (In re Brinson)United States Bankruptcy Court, N.D. Illinois · 2013
- Williams v. Internal Revenue Service (In re Williams)United States Bankruptcy Court, M.D. Georgia · 2013
6 more not listed; retrieve them via the Exa API.