Legal Opinion

In re Garrido-Yarnis

United States Bankruptcy Court, S.D. New York

Decided February 10, 2016No. Case No. 15-35224 (CGM)Published

1Opinion of the Court

MEMORANDUM DECISION DENYING MOTION TO AVOID IRS TAX LIEN

CECELIA G. MORRIS, CHIEF UNITED STATES BANKRUPTCY JUDGE

Before the Court is Debtor’s motion to avoid an Internal Revenue Service (“IRS”) tax lien against the Debtor’s real property. Because the tax lien attaches to real and personal property, Debtor has not met her burden of demonstrating that the tax lien is wholly unsecured and the Court, denies the motion.

Jurisdiction

This Court has subject matter jurisdiction pursuant to 28 U.S.C. § 1334(a), 28 U.S.C. § 157(a) and the Standing Order of Reference signed by Chief Judge Loretta A. Preska…

2Cases cited7 opinions

Dewsnup v. TimmSupreme Court of the United States · 1992
Nobelman v. American Savings BankSupreme Court of the United States · 1993
In Re HammondCourt of Appeals for the Third Circuit · 1994
In Re StroberUnited States Bankruptcy Court, E.D. New York · 1992
Hoekstra v. United States (In Re Hoekstra)District Court, E.D. Virginia · 2000

2 more not listed; retrieve them via the Exa API.