Legal Opinion
In Re Douglas P. Demarah, Debtor. Douglas P. Demarah, Debtor-Appellant v. United States
Court of Appeals for the Ninth Circuit
Decided August 17, 1995No. 94-15252PublishedCited by 64 opinions
1Opinion of the Court
FERNANDEZ, Circuit Judge:
The district court reversed a bankruptcy court order, which avoided the penalty portion of a tax lien against Douglas P. DeMa-rah’s real property. The district court also remanded the case to the bankruptcy court for allocation of the tax lien among various tax periods and types of taxes. DeMarah appealed. We affirm.
FACTS AND PROCEDURAL HISTORY
DeMarah failed to pay various federal income taxes, employment taxes, and the interest and penalties associated with them. In June 1988, the IRS properly filed a notice of a federal tax lien against all of DeMarah’s property.
In…
2Cases cited11 opinions
- Equal Employment Opportunity Commission v. Commercial Office Products Co.Supreme Court of the United States · 1988
- In Re Vylene Enterprises, Inc., Debtor. Vylene Enterprises, Inc. v. Naugles, Inc.Court of Appeals for the Ninth Circuit · 1992
- In Re Robert H. Isom Mary E. Isom, Debtors. Robert H. Isom Mary E. Isom v. United States of America, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1990
- In Re RidgleyUnited States Bankruptcy Court, D. Oregon · 1987
- Rench v. United States, Internal Revenue Service (In Re Rench)United States Bankruptcy Court, D. Kansas · 1991
6 more not listed; retrieve them via the Exa API.
3Cited by64 opinions
- In Re Dennis Leroy Saxman, Debtor, Dennis Leroy Saxman v. Educational Credit Management Corporation, and Department of EducationCourt of Appeals for the Ninth Circuit · 2003
- Price v. LehtinenCourt of Appeals for the Ninth Circuit · 2009
- Realty Portfolio, Inc. v. HamiltonCourt of Appeals for the Fifth Circuit · 1997
- Gugliuzza v. Federal Trade CommissionCourt of Appeals for the Ninth Circuit · 2017
- In Re Noel Olshan, Debtor. R. Todd Neilson, Chapter 7 Trustee for the Estate of Noel Olshan v. United StatesCourt of Appeals for the Ninth Circuit · 2004
59 more not listed; retrieve them via the Exa API.