Legal Opinion
United States v. Richard Lee Kearns
Court of Appeals for the Eighth Circuit
Decided June 1, 1999No. 98-2569PublishedCited by 18 opinions
1Opinion of the Court
HEANEY, Circuit Judge.
Richard Lee Kearns, debtor in bankruptcy, appeals from a decision by the bankruptcy appellate panel ruling that the bankruptcy court was without subject matter jurisdiction to determine Kearns’ federal tax liability for the 1990 through 1994 tax years. The bankruptcy court had determined Kearns’ post-petition tax liability for the 1990,1991, 1992,1993, and 1994 tax years, permitting an offset against the proof of claim filed by the Internal Revenue Service (IRS) for 1989 federal income taxes. Because we conclude that the bankruptcy court had subject matter jurisdiction…
2Cases cited8 opinions
- McNeil v. United StatesSupreme Court of the United States · 1993
- United States v. TestanSupreme Court of the United States · 1976
- United States v. SherwoodSupreme Court of the United States · 1941
- James v. United StatesSupreme Court of the United States · 1961
- United States v. WellsSupreme Court of the United States · 1997
3 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Edward J. Kaffenberger Cora S. Kaffenberger v. United StatesCourt of Appeals for the Eighth Circuit · 2003
- Ronald Richard Johnson Dee Lundberg Johnson v. City of Shorewood, Minnesota City of Minnetonka, Minnesota, and Its Mayor in Her Official Capacity Riley-Purgatory-Bluff Creek Watershed District, and the Chair of Its Board of Managers in His Official Capacity Trivesco, a Partnership, and Its Partners Robert H. Mason, Inc., a Corporation Highland Properties, Inc., a Corporation Steiner & Koppelman, Inc., a Corporation Highland Villa Builders, Inc., a Corporation United States of America Corps of Engineers, Being Sued as the Corps of Engineers of the United States Louis Caldera, the Honorable, Secretary of the United States Army in His/her Official Capacity or His Successor Joseph N. Ballard, Lt. General, the Commander-In-Chief of the Corps of Engineers of the United States in His/her Official Capacity, Ronald Richard Johnson Dee Lundberg Johnson v. City of Shorewood, Minnesota City of Minnetonka, Minnesota, and Its Mayor in Her Official Capacity Riley-Purgatory-Bluff Creek Watershed District, and the Chair of Its Board of Managers in His Official Capacity Trivesco, a Partnership, and Its Partners Robert H. Mason, Inc., a Corporation Steiner & Koppelman, Inc., a Corporation United States of America Corps of Engineers, Being Sued as the Corps of Engineers of the United States Louis Caldera, the Honorable, Secretary of the United States Army in His/her Official Capacity or His Successor Joseph N. Ballard, Lt. General, the Commander-In-Chief of the Corps of Engineers of the United States in His/her Official Capacity Highland Properties, Inc., a Corporation Highland Villa Builders, Inc., a Corporation, Ronald Richard Johnson Dee Lundberg Johnson v. City of Shorewood, Minnesota and Its Mayor in His Official Capacity City of Minnetonka, Minnesota, and Its Mayor in Her Official Capacity Riley-Purgatory-Bluff Creek Watershed District, and the Chair of Its Board of Managers in His Official Capacity Trivesco, a Partnership, and Its Partners Robert H. Mason, Inc., a Corporation Highland Properties, Inc., a Corporation Steiner & Koppelman, Inc., a Corporation Highland Villa Builders, Inc., a Corporation United States of America Corps of Engineers, Being Sued as the Corps of Engineers of the United States the Honorable Louis Caldera, Secretary of the United States Army in His/her Official Capacity or His Successor Lt. General Joseph N. Ballard, the Commander-In-Chief of the Corps of Engineers of the United States in His/her Official CapacityCourt of Appeals for the Eighth Circuit · 2004
- In Re: Custom Distribution Services Inc., Debtor City of Perth Amboy v. Custom Distribution Services, IncCourt of Appeals for the Third Circuit · 2000
- United States v. Neary (In Re Armstrong)Court of Appeals for the Fifth Circuit · 2000
- In Re PT-1 Communications, Inc.United States Bankruptcy Court, E.D. New York · 2009
13 more not listed; retrieve them via the Exa API.