Legal Opinion
Walsh v. United States (In Re Focht)
District Court, W.D. Pennsylvania
Decided January 4, 1999No. Civ. 97-202J. Bankruptcy No. 96-2286 BMPublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM ORDER
D. BROOKS SMITH, District Judge.
This bankruptcy appeal requires this Court to determine whether the Internal Revenue Service perfected its federal tax lien against debtor Ronald D. Focht, thereby entitling the IRS claim to priority. Debtors Ronald D. Focht and Lois E. Focht, husband and wife, reside at R.R. 1, Box 258, Martinsburg, Blair County, Pennsylvania. R.-dkt. no. 11, exh. 5. Together with their son, Richard T. Focht, they formed a partnership which operated the Country Focht’s Restaurant & Bankery at R.R. 1, Box 103, Martinsburg, Blair County, Pennsylvania. R.-dkt.…
2Cases cited4 opinions
- United States v. Beaver Run Coal Co.Court of Appeals for the Third Circuit · 1938
- United States v. SiricoDistrict Court, S.D. New York · 1965
- In Re Michael Steven Hudgins, T/a Hudgins Masonry, Debtor. Michael Steven Hudgins, T/a Hudgins Masonry v. Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1992
- Tony Thornton Auction Service, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1986
3Cited by3 opinions
- Buenting v. Crystal Cascades Civil, LLC (In Re Crystal Cascades Civil, LLC)United States Bankruptcy Court, D. Nevada · 2008
- United States v. Buenting (In Re Crystal Cascades Civil, LLC)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2009
- Hines v. National Default Servicing Corp.Nevada Supreme Court · 2015