Legal Opinion
Mulligan v. United States (In Re Mulligan)
United States Bankruptcy Court, D. New Hampshire
Decided May 14, 1999No. 19-10313PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OPINION
MARK W. VAUGHN, Chief Judge.
The Court has before it both the United States of America, Internal Revenue Service’s (“Defendant”) motion and James F. Mulligan’s (“Plaintiff’ or “Debtor”) cross-motion for summary judgment. In its motion, the Defendant alleges that its lien on the Debtor’s real and personal property for unpaid taxes may not be avoided or stripped down to a judicially determined value. The Plaintiff objects, and cross-moves alleging that the Court should: (1) release the Defendant’s lien on his condominium because it has no equity; (2) avoid the Defendant’s lien…
2Cases cited34 opinions
- Dewsnup v. TimmSupreme Court of the United States · 1992
- Johnson v. Home State BankSupreme Court of the United States · 1991
- Maldonado-Denis v. Castillo-RodriguezCourt of Appeals for the First Circuit · 1994
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Carmen Nereida-Gonzalez v. Cirilo Tirado-DelgadoCourt of Appeals for the First Circuit · 1993
29 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Tracey v. United States (Tracey)Bankruptcy Appellate Panel of the First Circuit · 2008
- Hopkins v. Foothill Mountain, Inc. (In Re Hopkins)United States Bankruptcy Court, E.D. New York · 2006
- In Re ScottUnited States Bankruptcy Court, D. South Carolina · 2001
- Hoekstra v. United States (In Re Hoekstra)District Court, E.D. Virginia · 2000
- Piper v. United States (In Re Piper)United States Bankruptcy Court, D. Massachusetts · 2003
1 more not listed; retrieve them via the Exa API.