Legal Opinion
In Re Toledo
United States Bankruptcy Court, S.D. Florida.
Decided October 27, 2008No. 19-11963Published
1Opinion of the Court
ORDER GRANTING MOTION FOR SUMMARY JUDGMENT
JOHN K. OLSON, Bankruptcy Judge.
THIS MATTER came before the Court on the United States of America’s (the “Movant” or “US”) Motion for Summary Judgment (the “Motion”), seeking a determination that federal tax liens remain valid, secured claims. The issues invoked relate to the distinction between the legal effects of a federal tax lien and a Notice of Federal Tax Lien, and the effect of tolling statutes. For the reasons set forth below, the Motion is granted.
FACTS
1. Procedural History
On October 3, 2007, Ramon A. Toledo (the “Debtor”) filed a voluntary…
2Cases cited11 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Bill Clark Herbert Futch Austin Hurst Louis Sliker and William Barrineau v. Coats & Clark, Inc.Court of Appeals for the Eleventh Circuit · 1991
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