Legal Opinion

Owens v. United States (In Re Owens)

United States Bankruptcy Court, W.D. Pennsylvania

Decided December 18, 2007No. 19-20715PublishedCited by 1 opinion

1Opinion of the Court

MEMORANDUM OPINION

BERNARD MARKOVITZ, Bankruptcy Judge.

Debtor Michael Owens has brought this adversary action to avoid federal tax liens of the United States Internal Revenue Service (IRS) against his exempted interest in the marital residence, which he owns with his non-debtor spouse as a tenant by the entirety. Debtor asserts that the tax liens constitute unauthorized post-petition transfers of property of the bankruptcy estate and consequently may be avoided in accordance with § 549(a) of the Bankruptcy Code. Alternatively, he asserts that the filing of the notices of federal tax liens…

2Cases cited18 opinions

Taylor v. Freeland & KronzSupreme Court of the United States · 1992
United States v. National Bank of CommerceSupreme Court of the United States · 1985
United States Ex Rel. Internal Revenue Service v. McDermottSupreme Court of the United States · 1993
Maritime Electric Company, Inc., a New York Corporation v. United Jersey Bank, a New Jersey Banking Corporation Michael Gill and Maritime Electric Company, Inc., a New Jersey Corporation. Michael Gill, Third-Party v. Maritime Electric Company, Inc., a New York Corporation Thomas Gill, Individually and in His Capacity as President of Maritime Electric Company, Inc., (n.y.), Third-Party Maritime Electric Co., Inc., (Plaintiff and Third-Party Defendant) and Thomas Gill (Third-Party Defendant)Court of Appeals for the Third Circuit · 1992
In Re Leonard J. Siciliano, Debtor. Prudential Savings Bank, PasaCourt of Appeals for the Third Circuit · 1994

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3Cited by1 opinion

Jurista v. Amerinox Processing, Inc.District Court, D. New Jersey · 2013