Legal Opinion

Taffi v. United States (In Re Taffi)

United States Bankruptcy Court, C.D. California

Decided August 17, 1992No. Bankruptcy No. LA 91-76720-VZ, Adv. No. LA 91-07518-VZPublishedCited by 24 opinions

1Opinion of the Court

OPINION

VINCENT P. ZURZOLO, Bankruptcy Judge.

Donald and Madelaine Taffi (the “Taf-fis”), plaintiffs in this adversary proceeding and reorganized debtors in this chapter 11 case, seek a judgment dividing the pre-bankruptcy tax claim of creditor and defendant the United States of America and its agency the Internal Revenue Service (the “IRS”) into secured and unsecured claims. The parties have properly presented their dispute to me by cross motions for summary judgment as they have stipulated to most pertinent facts and the remainder are not in dispute.

I.FACTS

The Taffis owe the IRS $496,940 for…

2Cases cited18 opinions

  1. United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
  2. Payne v. TennesseeSupreme Court of the United States · 1991
  3. Dewsnup v. TimmSupreme Court of the United States · 1992
  4. Hicks v. MirandaSupreme Court of the United States · 1975
  5. Moragne v. States Marine Lines, Inc.Supreme Court of the United States · 1970

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3Cited by24 opinions

  1. First Federal Bank of California v. Weinstein (In Re Weinstein)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1998
  2. In Re JonesUnited States Bankruptcy Court, E.D. Michigan · 1993
  3. Dever v. Internal Revenue Service (In Re Dever)United States Bankruptcy Court, C.D. California · 1994
  4. In Re Donald Taffi Madelaine Taffi, Debtors. Donald Taffi Madelaine Taffi v. United StatesCourt of Appeals for the Ninth Circuit · 1995
  5. Crain v. PSB Lending Corp. (In Re Crain)United States Bankruptcy Court, C.D. California · 1999

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

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