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Smith v. United States (In Re Smith)

United States Bankruptcy Court, M.D. Florida

Decided November 9, 1990No. Bankruptcy No. 89-1190-8P7, Adv. No. 90-392PublishedCited by 18 opinions

1Opinion of the Court

ORDER ON MOTION FOR ABSTENTION

ALEXANDER L. PASKAY, Chief Judge.

THIS is a Chapter 7 liquidation case and the matter under consideration is a Motion To Abstain in the above-captioned adversary proceeding, filed by the United States of America (Government) on behalf of the Internal Revenue Service (IRS). In order to place the issue raised by the Government in proper focus, it should be helpful to recap briefly the procedural background of this Chapter 7 case.

On February 24, 1989, Stephen Lewis Smith (Debtor) filed his voluntary Petition for Relief under Chapter 7 of the Bank ruptcy Code. The…

2Cases cited6 opinions

  1. In Re DiezUnited States Bankruptcy Court, S.D. Florida. · 1984
  2. In Re HuntUnited States Bankruptcy Court, N.D. Texas · 1989
  3. Comas, Inc. v. CommissionerUnited States Tax Court · 1954
  4. In Re Cooper Properties Liquidating Trust, Inc.United States Bankruptcy Court, W.D. Tennessee · 1986
  5. United States v. McAuleyDistrict Court, M.D. Florida · 1989

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3Cited by18 opinions

  1. In the Matter Of: Constance Luongo, Debtor. Internal Revenue Service v. Constance LuongoCourt of Appeals for the Fifth Circuit · 2001
  2. Queen v. United States (In Re Queen)District Court, S.D. West Virginia · 1992
  3. D'Alessio v. Internal Revenue Service (In Re D'Alessio)United States Bankruptcy Court, S.D. New York · 1995
  4. In re MohrUnited States Bankruptcy Court, S.D. Georgia · 2015
  5. Hospitality Ventures/Lavista v. Heartwood 11, L.L.C. (In Re Hospitality Ventures/Lavista)United States Bankruptcy Court, N.D. Georgia · 2004

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

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