Legal Opinion
Znider v. United States (In Re Znider)
United States Bankruptcy Court, C.D. California
Decided February 1, 1993No. Bankruptcy No. SA 90-07941JW, Adv. No. SA 90-1038JWPublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
JOHN J. WILSON, Bankruptcy Judge.
John F. Znider and Janet Znider (“Debtors”) claim that 11 U.S.C. § 545(2) of the Bankruptcy Code (“Code”) permits a debt- or-in-possession, as a hypothetical bona fide purchaser in a Chapter 11 proceeding, to avoid federal tax liens as to property enumerated in 26 U.S.C. §§ 6323(b)(1) and (b)(2) of the Internal Revenue Code (“IRC”).
I. STATEMENT OF FACTS
The Debtors filed a petition under Chapter 11 of the Code on November 7, 1990. On March 14, 1991 the Internal Revenue Service (“IRS”) filed a proof of claim in the amount of $232,202.08 for…
2Cases cited13 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Patterson v. ShumateSupreme Court of the United States · 1992
- Toibb v. RadloffSupreme Court of the United States · 1991
- Union Bank v. WolasSupreme Court of the United States · 1991
- Merrill v. Department of Motor VehiclesCalifornia Supreme Court · 1969
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In Re Elmer Walter Dorla Walter, Debtors. United States of America v. John J. Hunter, TrusteeCourt of Appeals for the Sixth Circuit · 1995
- United States v. Battley (In Re Berg)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1995
- In Re RobinsonUnited States Bankruptcy Court, D. Vermont · 1994
- Internal Revenue Service v. DipernaDistrict Court, E.D. North Carolina · 1996
- O'Neil v. United States, Department of Internal Revenue (In Re O'Neil)United States Bankruptcy Court, S.D. New York · 1995
1 more not listed; retrieve them via the Exa API.