Legal Opinion
In Re: Wilbur G. Westberry, Debtor. Internal Revenue Service v. Wilbur G. Westberry
Court of Appeals for the Sixth Circuit
Decided June 6, 2000No. 98-6779PublishedCited by 26 opinions
1Opinion of the Court
OPINION
COLE, Circuit Judge.
The sole issue presented in this appeal is whether federal income and self-employment taxes should be considered consumer debt for purposes of 11 U.S.C. § 1301, the codebtor stay set forth in the Bankruptcy Code. For the reasons that follow, we hold that these taxes are not consumer debt and, therefore, AFFIRM the judgment of the district court.
I
The facts are stipulated by the parties. The following version is taken from the decision of the bankruptcy court:
Wilbur G. Westberry filed Chapter 13 on November 5, 1997. The debtor and his nonfiling spouse jointly owed…
2Cases cited25 opinions
- Trans World Airlines, Inc. v. ThurstonSupreme Court of the United States · 1985
- Cohen v. De La CruzSupreme Court of the United States · 1998
- Northcross v. Memphis Board of EducationSupreme Court of the United States · 1973
- Loan Assn. v. TopekaSupreme Court of the United States · 1875
- Bruning v. United StatesSupreme Court of the United States · 1964
20 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Aspen Skiing Co. v. Cherrett (In Re Cherrett)Court of Appeals for the Ninth Circuit · 2017
- In re PetersonUnited States Bankruptcy Court, S.D. Indiana · 2015
- In re HardiganUnited States Bankruptcy Court, S.D. Georgia · 2013
- Swartz v. Strausbaugh (In Re Strausbaugh)United States Bankruptcy Court, S.D. Ohio · 2007
- In re JohnsonUnited States Bankruptcy Court, S.D. Ohio · 2016
21 more not listed; retrieve them via the Exa API.