Legal Opinion

United States v. Parmele

District Court, N.D. Oklahoma

Decided July 5, 1994No. 93-C-0652-BPublishedCited by 2 opinions

1Opinion of the Court

ORDER

BRETT, District Judge.

Now before the Court is the United States’ appeal of a Bankruptcy Court decision. The Bankruptcy Court found that a secured claim by the Internal Revenue Service should be reduced by some $8,000. The United States challenges that decision, arguing that the Bankruptcy Court erred as a matter of law. For the reasons discussed below, the decision by the Bankruptcy Court is reversed.

I. Summary of Facts/Procedural History

Prior to November of 1992, Appellee Laura M. Parmele owed the Internal Revenue Service (“IRS”) $34,624.57 because she did not pay taxes for 1984, 1986,…

2Cases cited10 opinions

United States v. Energy Resources Co.Supreme Court of the United States · 1990
In Re Joseph A. Vause and Virgie L. Vause, Debtors. Joseph A. Vause and Virgie L. Vause v. Capital Poly Bag, Inc.Court of Appeals for the Sixth Circuit · 1989
In the Matter of Walter Howard and Verlean Howard, Debtors. Sun Finance Company, Inc. v. Walter Howard and Verlean HowardCourt of Appeals for the Fifth Circuit · 1992
United States v. Lewis Pepperman, Trustee for Keith T. Sorensen, Keith T. Sorensen, Debtor, Us Trustee, TrusteeCourt of Appeals for the Third Circuit · 1992
In the Matter of Vincent Lapiana and Barbara Lapiana, Debtors. Appeal of Millard G. LeeCourt of Appeals for the Seventh Circuit · 1990

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

3Cited by2 opinions

In Re Marion Seidler, Debtor. Thomas Russo, Dorothy Russo v. Marion SeidlerCourt of Appeals for the Eleventh Circuit · 1995
In Re MayUnited States Bankruptcy Court, D. South Dakota · 1996