Legal Opinion
United States v. Coghlan (In Re Coghlan)
District Court, D. Arizona
Decided June 30, 1998No. Civ-97-2590-PHX-ROSPublishedCited by 2 opinions
1Opinion of the Court
ORDER
SILVER, District Judge.
BACKGROUND
The following facts are not in dispute. Prior to October 2, 1997, the Internal Revenue Service (IRS) served a notice of levy on the Maricopa County Board of Supervisors (“the Board”) demanding the surrender of all property, rights to property, money, credits, and bank deposits of Debtor. (United States’ Brief at 3.) At the time of service, the Board owed Debtor on invoices previously tendered by her for legal services she provided to Maricopa County. (Debtor’s Mot. for Order Compelling Turnover of Property ¶ 1.) In accordance with the levy, between…
2Cases cited11 opinions
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- Gionis v. Wayne (In Re Gionis)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1994
- Debmar Corp. v. United States (In Re Debmar Corp.)United States Bankruptcy Court, S.D. Florida. · 1982
- Brown v. Evanston Bank (In Re Brown)District Court, N.D. Illinois · 1991
- Davis v. Internal Revenue Service (In Re Davis)United States Bankruptcy Court, W.D. Washington · 1983
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3Cited by2 opinions
- In Re GunthorpeUnited States Bankruptcy Court, S.D. Alabama · 2001
- Neblett v. United States (In re AEH Trucking Co.)United States Bankruptcy Court, M.D. Pennsylvania · 2018