Legal Opinion
Mostoller v. Aspen Marine Group (In Re Dorrough, Parks & Co.)
District Court, E.D. Tennessee
Decided June 2, 1995No. 3:94-cv-00732PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION
JARVIS, Chief Judge.
This is an appeal from an order of the Bankruptcy Court. The appeal arises out of an involuntary Chapter 7 case commenced against the debtor, Dorrough, Parks & Company (“Dorrough Parks”), on April 27, 1992. Jurisdiction is based on 28 U.S.C. § 158(a) and is not in dispute. The Bankruptcy Court held that a federal tax lien asserted by the appellant, the Internal Revenue Service (“IRS”), did not take priority over a security interest asserted by appellee, Union Planters National Bank (“Union Planters”). For the reasons that follow, the order of the…
2Cases cited9 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Hardin v. Caldwell (In re Caldwell)Court of Appeals for the Sixth Circuit · 1988
- The State Bank of Fraser, Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Sixth Circuit · 1988
- In the Matter of Slodov, Debtor. Ike Slodov, Cross-Appellee v. United States of America on Behalf of the Internal Revenue Service, Cross-AppellantCourt of Appeals for the Sixth Circuit · 1977
- Bill Walker & Associates, Inc. v. ParrishCourt of Appeals of Tennessee · 1989
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3Cited by3 opinions
- American Investment Financial v. United StatesCourt of Appeals for the Tenth Circuit · 2007
- Stone Key Partners LLC v. Monster Worldwide, Inc.District Court, S.D. Illinois · 2018
- Industrial Bank, N.A. v. United StatesDistrict Court, District of Columbia · 2008