Legal Opinion
In Re Richardson
United States Bankruptcy Court, D. Maryland
Decided March 24, 2004No. 19-10915PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
DUNCAN W. KEIR, Bankruptcy Judge.
A hearing was held on November 5, 2003 to consider the Debtors’ Objection to the Proof of Claim filed by the United States Internal Revenue Service (the “IRS”). Upon consideration of the arguments presented, the court made an oral ruling at the hearing and informed the parties that the court was going to reduce its findings and conclusions to a written opinion. In accordance with its oral ruling, the court finds that the claim of the IRS for unpaid income taxes is not an allowed secured claim in the bankruptcy case to the extent of the…
2Cases cited8 opinions
- Patterson v. ShumateSupreme Court of the United States · 1992
- United States Internal Revenue Service, Creditor-Appellee v. Donald Snyder, Debtor-AppellantCourt of Appeals for the Ninth Circuit · 2003
- Bank One Ohio Trust Company, N.A., as Trustee of the Albin C. Reitelbach Trust v. United StatesCourt of Appeals for the Sixth Circuit · 1996
- In Re KeyesUnited States Bankruptcy Court, E.D. Virginia · 2000
- Internal Revenue Service v. Wingfield (In Re Wingfield)District Court, E.D. Virginia · 2002
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3Cited by2 opinions
- Doctors Health, Inc. v. Nylcare Health Plans of Mid-Atlantic, Inc. (In Re Doctors Health, Inc.)United States Bankruptcy Court, D. Maryland · 2005
- Bailey v. United States (In re Bailey)Bankruptcy Appellate Panel of the First Circuit · 2018