Legal Opinion
Holland v. Commissioner (In Re Holland)
United States Bankruptcy Court, S.D. California
Decided July 31, 1989No. 19-00438PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM DECISION
JOHN J. HARGROVE, Bankruptcy Judge.
At issue is whether funds obtained by the IRS through pre-petition collection activity can be recovered by the debtor pursuant to 11 U.S.C. §§ 547(b) and 522(h).
This court has jurisdiction to hear this matter pursuant to 28 U.S.C. § 1334 and § 157(b)(1) and General Order No. 312-D of the United States District Court, Southern District of California. This is a core proceeding pursuant to 28 U.S.C. § 157(b)(2)(F).
The plaintiff/debtor Robert J. Holland (“debtor”) and defendant Commissioner of Internal Revenue Service (“IRS”) have filed…
2Cases cited5 opinions
- United States, Internal Revenue Service v. Isom (In Re Isom)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1988
- Zupancic v. Winer (In Re Zupancic)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1984
- Sarner v. Sarner (In Re Sarner)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1982
- Rand Development Corp. v. San Antonio Acres, 72 Plus (In Re San Antonio Acres, 72 Plus)United States Bankruptcy Court, C.D. California · 1984
- FSI Financial Group, Inc. v. Dumas (In Re Dumas)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1983
3Cited by4 opinions
- In Re Robert H. Isom Mary E. Isom, Debtors. Robert H. Isom Mary E. Isom v. United States of America, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1990
- Olson v. United States (In Re Olson)United States Bankruptcy Court, D. North Dakota · 1993
- Dillard v. United States, Internal Revenue Service (In Re Dillard)United States Bankruptcy Court, N.D. Illinois · 1990
- Turner v. United States (In Re Turner)United States Bankruptcy Court, D. South Carolina · 1997