Legal Opinion
Maine Associates v. United States (In Re Morahan)
District Court, D. Maine
Decided October 2, 1985No. Civ. 85-0149 PPublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
GENE CARTER, District Judge.
This case presents the question whether the Defendant United States can be required to marshal its federal tax claims against a debtor in Chapter 7 liquidation, or whether it is free to pursue those tax claims against another of the debtor’s funds which is the Plaintiffs’ only source of recovery in its claim against the debtor.
On May 11, 1984, the Plaintiffs (“Maine Associates”) perfected an attachment lien against all real estate in Cumberland County, Maine owned by Sean P. Morahan. Subsequently, on May 14, 1984, June 4, 1984, and June 20,…
2Cases cited9 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Jenkins v. McKeithenSupreme Court of the United States · 1969
- McMahon v. United StatesSupreme Court of the United States · 1951
- Eric C. Nickerson v. United StatesCourt of Appeals for the First Circuit · 1975
- United States v. LordDistrict Court, D. New Hampshire · 1957
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In Re CranerUnited States Bankruptcy Court, N.D. New York · 1988
- United States v. Houghton (In Re Szwyd)District Court, D. Massachusetts · 2009
- Houghton v. United States (In Re Szwyd)United States Bankruptcy Court, D. Massachusetts · 2008
- Ramette v. United States (In Re Bame)United States Bankruptcy Court, D. Minnesota · 2001
- Craner v. Marine Midland Bank, N.A. (In re Craner)United States Bankruptcy Court, N.D. New York · 1988
1 more not listed; retrieve them via the Exa API.