Legal Opinion
Ryan v. United States (In Re Ryan)
Court of Appeals for the Seventh Circuit
Decided July 8, 2013No. 12-3398PublishedCited by 17 opinions
1Opinion of the Court
ROVNER, Circuit Judge.
Patrick James Ryan failed to pay his federal income taxes for 2006, 2007, 2008, 2009, and 2010, resulting in outstanding liabilities totaling at least $136,898.93. In January 2011, pursuant to Internal Revenue Code 26 U.S.C. § 6323, the IRS recorded a notice of federal tax lien against Ryan’s possessions with the Cook County Recorder of Deeds with respect to the liabilities for 2006-09.
On August 23, 2011, Ryan filed a voluntary Chapter 13 bankruptcy petition. 11 U.S.C. §§ 1301 et seq. At that time, he had personal possessions worth $1,625. He subsequently filed an…
2Cases cited9 opinions
- Zadvydas v. DavisSupreme Court of the United States · 2001
- Dewsnup v. TimmSupreme Court of the United States · 1992
- Clark v. MartinezSupreme Court of the United States · 2005
- In Re WrightCourt of Appeals for the Seventh Circuit · 2007
- Thompson v. General Motors Acceptance Corp., LLCCourt of Appeals for the Seventh Circuit · 2009
4 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- In re Whitlock-YoungUnited States Bankruptcy Court, N.D. Illinois · 2017
- In re BovinoUnited States Bankruptcy Court, N.D. Illinois · 2013
- In re SheltonUnited States Bankruptcy Court, N.D. Illinois · 2018
- Securities & Exchange Commission v. Nutmeg Group, LLCDistrict Court, N.D. Illinois · 2016
- B.R. Brookfield Commons No. 1 v. Valstone Asset Management, LLCCourt of Appeals for the Seventh Circuit · 2013
12 more not listed; retrieve them via the Exa API.