Legal Opinion
Internal Revenue Service v. Diperna
District Court, E.D. North Carolina
Decided February 24, 1996No. 5:95-cv-00555PublishedCited by 7 opinions
1Opinion of the Court
ORDER
BRITT, District Judge.
Before the court is the Internal Revenue Service’s (“IRS”) appeal from the decision of the bankruptcy court granting the joint motion of appellee Sandra E. Dipema and the Chapter 13 trustee to avoid federal tax liens. For the reasons discussed below, the decision of the bankruptcy court is REVERSED.
I. FACTS
Appellee filed a Chapter 13 bankruptcy petition on 27 October 1994. Thereafter, the IRS filed a proof of claim in the amount of $8140.50, claimed as secured by federal tax liens. On 14 February 1995, appellee and the trustee filed a motion to avoid the liens on…
2Cases cited13 opinions
- Lukhard v. ReedSupreme Court of the United States · 1987
- James E. Stiltner v. Beretta U.S.A. CorporationCourt of Appeals for the Fourth Circuit · 1996
- In Re Elmer Walter Dorla Walter, Debtors. United States of America v. John J. Hunter, TrusteeCourt of Appeals for the Sixth Circuit · 1995
- United States v. Battley (In Re Berg)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1995
- In Re BatesUnited States Bankruptcy Court, D. Oregon · 1987
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- In Re LewisUnited States Bankruptcy Court, D. South Carolina · 2007
- Mulligan v. United States (In Re Mulligan)United States Bankruptcy Court, D. New Hampshire · 1999
- Janssen v. United States (In Re Janssen)United States Bankruptcy Appellate Panel for the Eighth Circuit · 1997
- Stangel v. United States (In Re Stangel)United States Bankruptcy Court, N.D. Texas · 1998
- Cleary v. United States (In Re Cleary)United States Bankruptcy Court, N.D. Illinois · 1997
2 more not listed; retrieve them via the Exa API.