Legal Opinion
In Re James Berg Mary Berg, Debtors. Kenneth W. Battley v. United States
Court of Appeals for the Ninth Circuit
Decided August 14, 1997No. 95-36205PublishedCited by 17 opinions
1Opinion of the Court
NOONAN, Circuit Judge:
Kenneth W. Battley, Trustee in Bankruptcy (the Trustee), appeals the judgment of the Bankruptcy Appellate Panel (the BAP) in favor of the United States upholding the validity of the federal tax lien imposed on the bankrupt estate by the Internal Revenue Service (the IRS). The case is one of first impression in this circuit and requires us to decide the relation of Internal Revenue Code (IRC) §§ 6321 and 6323 to the Bankruptcy Code, 11 U.S.C. § 545(2). Holding that Congress has understandably given protection to federal tax liens and therefore limited the powers conferred…
2Cases cited3 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- In Re H. Frank Dominguez, Debtor. H. Frank Dominguez v. David D. Miller Denyse M. MillerCourt of Appeals for the Ninth Circuit · 1995
- In Re Elmer Walter Dorla Walter, Debtors. United States of America v. John J. Hunter, TrusteeCourt of Appeals for the Sixth Circuit · 1995
3Cited by17 opinions
- Village Nurseries v. Gould (In Re Baldwin Builders)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1999
- In Re: James Kenneth FeilerCourt of Appeals for the Ninth Circuit · 2000
- Stangel v. United States (In Re Stangel)Court of Appeals for the Fifth Circuit · 2000
- Chira v. Saal (In Re Chira)District Court, S.D. Florida · 2007
- In Re MulvaniaUnited States Bankruptcy Appellate Panel for the Ninth Circuit · 1997
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