Legal Opinion
Jacobs v. Internal Revenue Service (In Re Jacobs)
United States Bankruptcy Court, W.D. Pennsylvania
Decided November 17, 1992No. 19-20504PublishedCited by 10 opinions
1Opinion of the Court
OPINION
WARREN W. BENTZ, Bankruptcy Judge.
Background
The facts are not in dispute. The Internal Revenue Service (“IRS”) properly filed a tax lien on May 2, 1991 in the office of the Prothonotary of Erie County, against Michael Duawayne Jacobs, Sr. (“Debtor”) for the years 1985 and 1986 in the amount of $5,009.45. This Chapter 13 case was filed September 17, 1991. Included in the bankruptcy estate of Debtor is the following property:
Savings Account # 1/37160 $ 85.00
1977 Ford Thunderbird 45.00
Wages earned, not yet paid 520.30
Zurn Industry Pension Plan Unspecified Value
The dispute is whether the…
2Cases cited8 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Patterson v. ShumateSupreme Court of the United States · 1992
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. RodgersSupreme Court of the United States · 1983
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- United States v. Raymond P. NovakCourt of Appeals for the Ninth Circuit · 2007
- Shanbaum v. United StatesCourt of Appeals for the Fifth Circuit · 1994
- United States v. Ali H. Sawaf and Elena v. SawafCourt of Appeals for the Sixth Circuit · 1996
- Jones v. Internal Revenue Service (In Re Jones)United States Bankruptcy Court, District of Columbia · 1997
- Schreiber v. United States, Department of the Treasury Internal Revenue Service (In Re Schreiber)United States Bankruptcy Court, N.D. Illinois · 1994
5 more not listed; retrieve them via the Exa API.