Legal Opinion

Shekinah Gold Mines, Inc. v. United States (In Re Knopf)

United States Bankruptcy Court, D. Montana

Decided December 29, 1995No. 19-60185PublishedCited by 2 opinions

1Opinion of the Court

ORDER

JOHN L. PETERSON, Chief Judge.

At Butte in said District this 29th day of December, 1995.

In this adversary proceeding, the Plaintiffs/Debtors 1 (“Knopfs”) challenge the Proof of Claim filed by the Defendant United States of America, Internal Revenue Service (“IRS”). In the complaint, the Knopfs’ “First Claim for Relief’ seeks a determination that the IRS failed to credit Knopfs’ tax liabilities for the full value of real property deeded to the IRS on December 8, 1988, at the time of Vem Knopfs sentencing on tax fraud. In the Second Claim for Relief, Knopfs assert the IRS agreed to accept…

2Cases cited10 opinions

  1. Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
  2. United States v. Swift & Co.Supreme Court of the United States · 1932
  3. William Edwards v. Aetna Life Insurance CompanyCourt of Appeals for the Sixth Circuit · 1982
  4. Harold M. Reynolds v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
  5. United States of America v. Stan D. Owens, Van Wert County Sheriff, John G. Spirko, Jr.Court of Appeals for the Sixth Circuit · 1995

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3Cited by2 opinions

  1. Billy S. Creel, Sr. v. Comr., IRSCourt of Appeals for the Eleventh Circuit · 2005
  2. Janelle Rodgers v. Valley County, Luke Strommen, & John Does 1-3District Court, D. Montana · 2026

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