Legal Opinion

In Re Koval

United States Bankruptcy Court, N.D. Texas

Decided October 24, 1996No. 19-40692PublishedCited by 5 opinions

1Opinion of the Court

FINDINGS OF FACT AND CONCLUSIONS OF LAW

HAROLD C. ABRAMSON, Bankruptcy Judge.

Came before the Court for consideration on the 18th day of June 1996, the Motion to Dismiss (“Motion”) filed by the United States of America on behalf of the Internal Revenue Service (“Internal Revenue Service” or “IRS”). Also, scheduled at the same time was a hearing on Debtors’ Motion For (Partial) Summary Judgment in Adversary Proceeding No. 396-3007. The Debtors did not appear at the hearing. The Court chose to first hear the Motion to Dismiss. The Court heard evidence and argument of counsel, and makes the…

2Cases cited2 opinions

  1. Stathatos v. United States Trustee (In Re Stathatos)District Court, N.D. Texas · 1993
  2. Berryhill v. United States (In Re Berryhill)District Court, N.D. Indiana · 1995

3Cited by5 opinions

  1. In Re ParffreyUnited States Bankruptcy Court, S.D. Texas · 2001
  2. Department of the Treasury for the Commonwealth of Puerto Rico v. Galarza PaganDistrict Court, D. Puerto Rico · 2002
  3. In Re CorboUnited States Bankruptcy Court, D. Minnesota · 2008
  4. Fred AssadiUnited States Bankruptcy Court, N.D. California · 2019
  5. Lora Loretta DoyenUnited States Bankruptcy Court, S.D. Texas · 2024

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