Legal Opinion
Goodykoontz v. United States Ex Rel. Internal Revenue Service (In Re Goodykoontz)
United States Bankruptcy Court, N.D. West Virginia
Decided May 30, 2001No. Bankruptcy No. 00-10902. Adversary No. 00-1130PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
L. EDWARD FRIEND, II, Bankruptcy Judge.
This matter is before the Court pursuant to the Plaintiffs’ motion for summary judgment. The Plaintiffs, who are debtors in possession, filed this adversary proceeding to establish the validity of tax liens and to value property subject thereto. The Court has jurisdiction by virtue of 28 U.S.C. § 1334 and the standing order of reference in this District. The matter be fore the Court is a core proceeding pursuant to 28 U.S.C. § 157(b).
FACTS
The plaintiffs, J. Greg Goodykoontz and Toni B. Goodykoontz, (“debtors”) filed for relief…
2Cases cited5 opinions
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States of America (Internal Revenue Service), Creditor-Appellant v. Louis George Barbier, Ruth Dean Barbier, Debtors-AppelleesCourt of Appeals for the Ninth Circuit · 1990
- In the Matter of Mitchell W. Voelker, Debtor-AppellantCourt of Appeals for the Seventh Circuit · 1994
- Dinatale v. United States (In Re Dinatale)United States Bankruptcy Court, D. Maryland · 1999
- In Re O'Gorman-SykesUnited States Bankruptcy Court, E.D. Virginia · 1999
3Cited by1 opinion
- United States v. WhiteDistrict Court, E.D. North Carolina · 2006