Legal Opinion
Quillard v. United States (In Re Quillard)
United States Bankruptcy Court, D. Rhode Island
Decided January 15, 1993No. Bankruptcy 92-10388PublishedCited by 9 opinions
1Opinion of the Court
DECISION AND ORDER
ARTHUR N. YOTOLATO, Bankruptcy Judge.
The Chapter 7 Debtors, Francis and Lucia Quillard, filed an adversary proceeding seeking to avoid as preferential transfers, two pre-petition Internal Revenue Service tax levies on Lucia Quillard’s individual retirement accounts (IRA’s). Before us is the United States’ motion to dismiss the Debtors’ complaint.
TRAVEL AND BACKGROUND
The IRS has filed two federal tax liens against the Quillards, one in the amount of $32,902.63 on September 10, 1990, and the other in the amount of $47,903.92 on September 18, 1990, for the years 1981, 1984, and…
2Cases cited17 opinions
- United States v. SherwoodSupreme Court of the United States · 1941
- United States v. MitchellSupreme Court of the United States · 1983
- Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
- United States v. Nordic Village, Inc.Supreme Court of the United States · 1992
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
12 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- In Re Douglas P. Demarah, Debtor. Douglas P. Demarah, Debtor-Appellant v. United StatesCourt of Appeals for the Ninth Circuit · 1995
- Pitts v. Ohio Department of Taxation (In Re Pitts)United States Bankruptcy Court, N.D. Ohio · 1999
- Dinatale v. United States (In Re Dinatale)United States Bankruptcy Court, D. Maryland · 1999
- In Re RobinsonUnited States Bankruptcy Court, D. Vermont · 1994
- Deppisch v. United States Internal Revenue Service (In Re Deppisch)United States Bankruptcy Court, S.D. Ohio · 1998
4 more not listed; retrieve them via the Exa API.