Legal Opinion

In re Cherne

United States Bankruptcy Court, D. Idaho

Decided August 7, 2014No. 12-02327-JDPPublishedCited by 3 opinions

1Opinion of the Court

MEMORANDUM OF DECISION

JIM D. PAPPAS, Bankruptcy Judge.

Introduction

Chapter 71 Debtors Brent and Sheryl Cherne (“Debtors”) objected to the Internal Revenue Service’s (“IRS”) proof of claim filed in this bankruptcy case. Dkt. Nos. 35 and 37. IRS filed a response to Debtors’ objection, and later moved to dismiss Debtors’ objection for lack of standing, or in the alternative, for summary judgment. Dkt. Nos. 46 and 55.2 Debtors then filed a cross-motion for summary judgment. Dkt. No. 66.

On June 24, 2014, the Court held a hearing at which the parties appeared and presented arguments in support of…

2Cases cited21 opinions

  1. Raleigh v. Illinois Department of RevenueSupreme Court of the United States · 2000
  2. Hughes v. United StatesCourt of Appeals for the Ninth Circuit · 1992
  3. United States v. SoteloSupreme Court of the United States · 1978
  4. Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
  5. Erwin & Erwin v. BrewerSupreme Court of the United States · 1992

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3Cited by3 opinions

  1. In re BrooksUnited States Bankruptcy Court, S.D. Georgia · 2016
  2. Brian K Thurston and Leann Starman-ThurstonUnited States Bankruptcy Court, D. New Jersey · 2021
  3. In re Aqua Pesca, LLCUnited States Bankruptcy Court, D. Alaska · 2018

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