Legal Opinion
Piper v. United States (In Re Piper)
United States Bankruptcy Court, D. Massachusetts
Decided March 31, 2003No. 19-10646PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
CAROL J. KENNER, Bankruptcy Judge.
The issue presented here is whether, in view of § 522(c)(2)(B), the Debtor may use § 522(h) of the Bankruptcy Code to avoid a tax hen on his exempt property. The Plaintiff, James K. Piper, is a chapter 13 debtor in whose bankruptcy case the United States of America has asserted a secured claim, based on two tax hens, securing tax debt in the total amount of $218,236.51. The hens encumber assets that the Debtor has claimed as exempt in this bankruptcy case, including pension plan accounts with assets totaling $422,604.62. By his complaint…
2Cases cited9 opinions
- In Re Douglas P. Demarah, Debtor. Douglas P. Demarah, Debtor-Appellant v. United StatesCourt of Appeals for the Ninth Circuit · 1995
- Perry v. United States, Internal Revenue Service (In Re Perry)United States Bankruptcy Court, S.D. Florida. · 1988
- Royal v. First Interstate Bank of Commerce (In Re Straight)Bankruptcy Appellate Panel of the Tenth Circuit · 1997
- In Re MattisUnited States Bankruptcy Court, E.D. Pennsylvania · 1988
- Quillard v. United States (In Re Quillard)United States Bankruptcy Court, D. Rhode Island · 1993
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3Cited by5 opinions
- Giacchetti v. Everhome Mortg. & Fed. Nat'l Mortg. Ass'n (In re Giacchetti)United States Bankruptcy Court, D. Massachusetts · 2018
- Fernando A. Neiva - Adversary ProceedingUnited States Bankruptcy Court, D. Massachusetts · 2024
- In re. TranDistrict Court, D. Massachusetts · 2024
- Kelly v. AndersenUnited States Bankruptcy Court, E.D. California · 2020
- Mae Helen BurgeUnited States Bankruptcy Court, W.D. Oklahoma · 2019