Legal Opinion

Pansier v. United States

District Court, E.D. Wisconsin

Decided October 16, 1998No. 97-C-647, Bankruptcy No. 90-00906-JES, Adversary No. 90-0173PublishedCited by 10 opinions

1Opinion of the Court

DECISION

ADELMAN, District Judge.

The United States appeals the April 24, 1997, decision and order of the bankruptcy court, in which Bankruptcy Court Chief Judge James E. Shapiro denied the government’s summary judgment motion, granted Gary Pansier’s motion for contempt, and ordered the government to return an amount of money to Pansier and pay compensatory damages. The issue on appeal is whether disability payments Pansier received after filing a bankruptcy petition and receiving a discharge are considered property to which a pre-petition Internal Revenue Service tax lien extended.

I.…

2Cases cited26 opinions

  1. Dewsnup v. TimmSupreme Court of the United States · 1992
  2. United States v. National Bank of CommerceSupreme Court of the United States · 1985
  3. United States v. BessSupreme Court of the United States · 1958
  4. Glass City Bank v. United StatesSupreme Court of the United States · 1945
  5. In the Matter of Leslie BOOMGARDEN, Debtor-AppellantCourt of Appeals for the Seventh Circuit · 1985

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3Cited by10 opinions

  1. In Re MooreUnited States Bankruptcy Court, W.D. Wisconsin · 2004
  2. In Re ThomasUnited States Bankruptcy Court, E.D. Pennsylvania · 1999
  3. Deppisch v. United States Internal Revenue Service (In Re Deppisch)United States Bankruptcy Court, S.D. Ohio · 1998
  4. Pansier v. Internal Revenue Service (In re Pansier)Court of Appeals for the Seventh Circuit · 2011
  5. Stinnett v. LaPlante (In Re Stinnett)District Court, S.D. Indiana · 2005

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