Legal Opinion
Internal Revenue Service v. McIver (In Re McIver)
District Court, D. Maryland
Decided August 7, 2000No. DKC 99-2787PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OPINION
CHASANOW, District Judge.
This is an appeal from an Order of the bankruptcy court sustaining Debtor’s objection to proof of claim. Debtor successfully argued below that, pursuant to 11 U.S.C. § 541(c)(2), his rights in several TIAA/CREF annuities, which were subject to federal tax liens, were excluded from the property of the bankruptcy estate and thus could not be considered in determining the value of the IRS’s secured claim under 11 U.S.C. § 506(a). For the reasons that follow, the court shall REVERSE the Order of the bankruptcy court. 1
I. Background
Debtor filed a petition…
2Cases cited14 opinions
- Patterson v. ShumateSupreme Court of the United States · 1992
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- In Re Bulldog Trucking, IncorporatedCourt of Appeals for the Fourth Circuit · 1998
- Goff v. TaylorCourt of Appeals for the Fifth Circuit · 1983
- Raymond Lione Morter, AKA D/B/A Swinengineering, Inc., Debtor-Appellant v. Farm Credit ServicesCourt of Appeals for the Seventh Circuit · 1991
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3Cited by5 opinions
- United States Internal Revenue Service, Creditor-Appellee v. Donald Snyder, Debtor-AppellantCourt of Appeals for the Ninth Circuit · 2003
- In Re GrantUnited States Bankruptcy Court, E.D. Virginia · 2003
- In Re RichardsonUnited States Bankruptcy Court, D. Maryland · 2004
- In Re RobinsonUnited States Bankruptcy Court, E.D. Virginia · 2003
- Snyder v. United States (In Re Snyder)District Court, N.D. California · 2002