Legal Opinion
In re Aquatic Pools, Inc.
United States Bankruptcy Court, D. New Mexico
Decided February 8, 2017No. 15-11406 t11PublishedCited by 1 opinion
1Opinion of the Court
OPINION
Hon. David T. Thuma, United States Bankruptcy Judge
Before the Court is the reorganized debtor’s motion for a summary judgment avoiding the Internal Revenue Service’s tax liens to the extent they secure penalties that accrued after the lien notices were filed. The facts are not in dispute. After reviewing the statutes'and case law, the Court rules that the tax liens are valid and non-avoidable. The Court therefore will deny the motion and grant the IRS summary judgment on this issue.
I. FACTS
The following facts are not in genuine dispute:1
*378Debtor has been in business since 1983,…
2Cases cited34 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- St. Louis Baptist Temple, Inc. v. Federal Deposit Insurance CorporationCourt of Appeals for the Tenth Circuit · 1979
- Reed v. BennettCourt of Appeals for the Tenth Circuit · 2002
- LeBlanc v. SalemCourt of Appeals for the First Circuit · 1999
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3Cited by1 opinion
- S-Tek 1, LLCUnited States Bankruptcy Court, D. New Mexico · 2022