Legal Opinion
In Re Wesley
United States Bankruptcy Court, D. New Jersey
Decided August 10, 2011No. 19-12149PublishedCited by 4 opinions
1Opinion of the Court
LETTER OPINION ORIGINAL FILED WITH THE CLERK OF THE COURT
DONALD H. STECKROTH, Bankruptcy Judge.
Dear Counsel:
Before the Court is a motion by Joseph and Leonie Wesley (“Debtors”), pursuant to 11 U.S.C. § 506(b), to reclassify the penalty portion of the Internal Revenue Service’s (“IRS”) proof of claim from secured to general unsecured. The IRS opposes the motion, arguing that the IRS’s lien is secured to the extent of the Debtors’ interest in the attached property, pursuant to 26 U.S.C. § 6321.
The Court has jurisdiction over this motion pursuant to 28 U.S.C. §§ 1334(a), 157(b)(1), and the…
2Cases cited15 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- United States v. Reorganized CF&I Fabricators of Utah, Inc.Supreme Court of the United States · 1996
- In Re Burden, Wilfred, H., A/K/A Burden, Wilfred, H., Jr., T/a Burden's Janitorial Service & Supply Company v. The United States of AmericaCourt of Appeals for the Third Circuit · 1990
- Rushton v. State Bank of Southern Utah (In Re Gledhill)Court of Appeals for the Tenth Circuit · 1999
- In Re Vanderveer Estates Holdings, Inc.United States Bankruptcy Court, E.D. New York · 2002
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3Cited by4 opinions
- Kimbrell Realty/Jeth Court, LLC v. Federal National Mortgage Ass'n (In re Kimbrell Realty/Jeth Court, LLC)United States Bankruptcy Court, C.D. Illinois · 2012
- In re 400 Walnut Associates, L.P.District Court, E.D. Pennsylvania · 2012
- In re Aquatic Pools, Inc.United States Bankruptcy Court, D. New Mexico · 2017
- In re: 1300 Desert Willow Road, LLCUnited States Bankruptcy Court, S.D. New York · 2026