Legal Opinion
Callahan v. United States (In Re Callahan)
United States Bankruptcy Court, D. Massachusetts
Decided November 2, 2009No. 19-10849PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
WILLIAM C. HILLMAN, Bankruptcy Judge.
I. INTRODUCTION
The matter before the Court is the Complaint filed by Marcia L. Callahan (the “Debtor”) against the United States of America (the “United States”) seeking a declaration that certain federal tax liens for taxes assessed against James C. Callahan (“Callahan”), the non-debtor spouse of the Debtor, and recorded against property solely owned by the Debtor as the purported nominee and/or transferee of Callahan are invalid. The United States asserts that the Debtor, the 121 Westwood Road Realty Trust, and the A.J. Financial…
2Cases cited33 opinions
- United States v. Kimbell Foods, Inc.Supreme Court of the United States · 1979
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. CraftSupreme Court of the United States · 2002
- My Bread Baking Co. v. Cumberland Farms, Inc.Massachusetts Supreme Judicial Court · 1968
- Peggy Ann Schaefer Spotts v. United StatesCourt of Appeals for the Sixth Circuit · 2005
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3Cited by3 opinions
- Butler v. Wojtkun (In re Wojtkun)United States Bankruptcy Court, D. Massachusetts · 2015
- United States v. Callahan (In Re Callahan)District Court, D. Massachusetts · 2010
- Callahan v. United States (In Re Callahan)United States Bankruptcy Court, D. Massachusetts · 2010