Legal Opinion
Dillard v. United States, Internal Revenue Service (In Re Dillard)
United States Bankruptcy Court, N.D. Illinois
Decided July 31, 1990No. 80-00246PublishedCited by 19 opinions
1Opinion of the Court
MEMORANDUM OPINION ON CROSS MOTIONS FOR SUMMARY JUDGMENT
JACK B. SCHMETTERER, Bankruptcy Judge.
James and Josephine Dillard, d/b/a Dillard’s Service Station, (“Plaintiffs”) filed a voluntary petition for relief under Chapter 11 of the Bankruptcy Code. The Internal Revenue Service (“IRS”) filed a proof of claim and asserts that it holds a tax lien on all of Plaintiffs’ property. Plaintiffs filed an objection to the IRS’s claim and shortly thereafter filed this adversary complaint seeking judgment that the IRS “has no valid ... right to assert secured status” in this proceeding and that…
2Cases cited14 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Long v. BullardSupreme Court of the United States · 1886
- Long and Wife v. BullardSupreme Court of the United States · 1886
- In the Matter of Gerald Lewis Tarnow, Debtor. Appeal of Commodity Credit CorporationCourt of Appeals for the Seventh Circuit · 1984
9 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- United States v. AlfanoDistrict Court, E.D. New York · 1999
- Derrick v. Richard L. Grafe Commodities, Inc. (In Re Derrick)United States Bankruptcy Court, W.D. Wisconsin · 1995
- Colish v. United States (In Re Colish)United States Bankruptcy Court, E.D. New York · 2002
- Leavell v. United States (In Re Leavell)United States Bankruptcy Court, S.D. Illinois · 1991
- Dinatale v. United States (In Re Dinatale)United States Bankruptcy Court, D. Maryland · 1999
14 more not listed; retrieve them via the Exa API.