Legal Opinion

In Re Carlson

United States Bankruptcy Court, N.D. Illinois

Decided December 5, 1995No. 19-80436PublishedCited by 1 opinion

1Opinion of the Court

MEMORANDUM OPINION

ERWIN I. KATZ, Bankruptcy Judge.

This matter comes before the Court on the Objection of Herbert and Margaret Carlson (“Debtors”) to the Second Amended Proof of Claim filed by the Internal Revenue Service (“IRS”). Mr. Carlson is an attorney who operates a law office which currently has a support staff and two attorneys working on a case-by-case basis. Mrs. Carlson is not employed. The Debtors file their tax returns jointly, and reported taxable income in the amount of $148,868 for 1990, $268,910 for 1991 and $75,646 for 1992. Mr. and Mrs. Carlson’s personal residence is…

2Cases cited22 opinions

United States v. BoyleSupreme Court of the United States · 1985
Helvering v. TaylorSupreme Court of the United States · 1935
In the Matter of Ribs-R-Us, Inc., a Corporation of the State of New Jersey. Appeal of United States of AmericaCourt of Appeals for the Third Circuit · 1987
In the Matter of Resyn Corporation, Appellant/cross-Appellee v. United States of America, Appellee/cross-AppellantCourt of Appeals for the Third Circuit · 1988
In the Matter of Uneco, Inc., Bankrupt. United States of America v. Uneco, Inc.Court of Appeals for the Eighth Circuit · 1976

17 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

In Re StoeckerUnited States Bankruptcy Court, N.D. Illinois · 1996