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Legal Opinion

In Re CS Associates

United States Bankruptcy Court, E.D. Pennsylvania

Decided November 4, 1993No. 19-11336PublishedCited by 6 opinions

1Opinion of the Court

OPINION

DAVID A. SCHOLL, Bankruptcy Judge.

A INTRODUCTION

Before the court for resolution is an Objection (“the Objection”) of MITCHELL W. MILLER, ESQUIRE, the Chapter 7 Trustee (“the Trustee”) of the Debtor, CS ASSOCIATES, d/b/a University Nursing & Rehabilitation Center (“the Debtor”), to Proof of Claim Number 6, filed by the Internal Revenue Service (“the IRS”), which incorporates secured tax liens totalling $575,241.79. The Objection presently apparently seeks only a determination by this court that the IRS’ otherwise undisputed claim is not a secured claim against insurance proceeds (“the…

2Cases cited20 opinions

  1. Aquilino v. United StatesSupreme Court of the United States · 1960
  2. United States v. RodgersSupreme Court of the United States · 1983
  3. United States v. BessSupreme Court of the United States · 1958
  4. United States Ex Rel. Internal Revenue Service v. McDermottSupreme Court of the United States · 1993
  5. United States v. Durham Lumber Co.Supreme Court of the United States · 1960

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3Cited by6 opinions

  1. American Bankers Insurance Company of Florida, and United States Fidelity & Guaranty Company v. Jack D. Maness, Trustee for the Bankruptcy Estate of Joseph L. Houska and Judy C. Houska, and Joseph L. Houska Judy C. Houska Cenit Bank, F.S.B., United States Fidelity & Guaranty Company, and American Bankers Insurance Company of Florida v. Jack D. Maness, Trustee for the Bankruptcy Estate of Joseph L. Houska and Judy C. Houska, and Joseph L. Houska Judy C. Houska Cenit Bank, F.S.B., United States Fidelity & Guaranty Company American Bankers Insurance Company of Florida v. Jack D. Maness, Trustee for the Bankruptcy Estate of Joseph L. Houska and Judy C. Houska, and Joseph L. Houska Judy C. Houska Cenit Bank, F.S.B.Court of Appeals for the Fourth Circuit · 1996
  2. In Re BlackerbyUnited States Bankruptcy Court, E.D. Pennsylvania · 1997
  3. Lilley v. United States (In Re Lilley)United States Bankruptcy Court, E.D. Pennsylvania · 1995
  4. United States Fidelity & Guaranty Co. v. HouskaDistrict Court, E.D. Virginia · 1995
  5. United States v. Miller (In Re CS Associates)District Court, E.D. Pennsylvania · 1994

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