Anderson v. United States (IRS) (In Re Anderson)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
ASHLAND, Bankruptcy Judge:
The debtor Richard Anderson appeals an order of the bankruptcy court granting summary judgment in favor of the United States of America and holding that the debtor’s interest in an ERISA retirement trust is subject to a federal tax lien. We affirm.
STATEMENT OF THE FACTS
The facts in this case were either stipulated or are not disputed. On October 13, 1987, Richard Anderson filed a petition under Chapter 13 of Title 11 of the United States Code. On the date of the filing of the petition, the debtor was indebted to the Internal Revenue Service for unpaid income…
2Cases cited15 opinions
- Local Loan Co. v. HuntSupreme Court of the United States · 1934
- Patterson v. ShumateSupreme Court of the United States · 1992
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- In Re Irwin Hyman Janice Hyman, Debtors. Irwin Hyman Janice Hyman v. Gary A. Plotkin, TrusteeCourt of Appeals for the Ninth Circuit · 1992
- Richards v. Neilsen Freight LinesCourt of Appeals for the Ninth Circuit · 1987
10 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- In Re Audre, Inc.United States Bankruptcy Appellate Panel for the Ninth Circuit · 1997
- In Re Jerry W. McIntyre and Waltrout McIntyre Debtors. Waltrout McIntyre v. United StatesCourt of Appeals for the Ninth Circuit · 2000
- United States Internal Revenue Service, Creditor-Appellee v. Donald Snyder, Debtor-AppellantCourt of Appeals for the Ninth Circuit · 2003
- Jones v. Internal Revenue Service (In Re Jones)United States Bankruptcy Court, District of Columbia · 1997
- Fuller v. United States (In Re Fuller)United States Bankruptcy Court, W.D. Pennsylvania · 1997
12 more not listed; retrieve them via the Exa API.