Legal Opinion
In Re Lyons
District Court, District of Columbia
Decided August 14, 1992No. Bankruptcy 87-01117PublishedCited by 23 opinions
1Opinion of the Court
DECISION RE DEBTORS’ OBJECTION TO PROOF OF CLAIM OF INTERNAL REVENUE SERVICE
S. MARTIN TEEL, Jr., Bankruptcy Judge.
The court has under consideration the objection of Emmitt H. Lyons and Gloria Lyons (“the debtors”) to the proof of claim filed by the Internal Revenue Service (“IRS”). The only unresolved issues are whether the $14,740.40 claim of the IRS for prepetition taxes owed by debtor Emmitt H. Lyons, Sr., is secured by his interest in $3,000 worth of personal goods and whether the claim is secured by his right to receive future income under certain annuities. To the extent that the IRS’…
2Cases cited20 opinions
- Patterson v. ShumateSupreme Court of the United States · 1992
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- Long and Wife v. BullardSupreme Court of the United States · 1886
- Matter of BeardUnited States Bankruptcy Court, N.D. Indiana · 1990
- In Re FrostDistrict Court, D. Kansas · 1985
15 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Markham, etc v. FayCourt of Appeals for the First Circuit · 1996
- In the Matter of Mitchell W. Voelker, Debtor-AppellantCourt of Appeals for the Seventh Circuit · 1994
- United States Internal Revenue Service, Creditor-Appellee v. Donald Snyder, Debtor-AppellantCourt of Appeals for the Ninth Circuit · 2003
- Colish v. United States (In Re Colish)United States Bankruptcy Court, E.D. New York · 2002
- Jones v. Internal Revenue Service (In Re Jones)United States Bankruptcy Court, District of Columbia · 1997
18 more not listed; retrieve them via the Exa API.