Legal Opinion
Appel v. Steamboat Ski Corp.
District Court, D. Colorado
Decided August 30, 1983No. Civ. A. No. 83-K-821; Adv. No. 82 Mc 2144PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
KANE, District Judge.
This is an appeal by the government from an order of the bankruptcy court avoiding three liens of the Internal Revenue Service filed against a parcel of property in Routt County, Colorado. Before October 22,1979, the debtor owned the Routt County property. On that date he conveyed all of his interest in the property to his wife, Sandra Smythe. On January 3, April 10, and May 22,1980, the IRS recorded notices of federal tax liens in the clerk and recorder’s office, Routt County. The notices, claiming approximately $200,000, named the taxpayer as…
2Cases cited5 opinions
- Appel v. Steamboat Ski Corp. (In Re Smythe)United States Bankruptcy Court, D. Colorado · 1983
- Brooks v. BlackColorado Court of Appeals · 1912
- United States v. Fidelity & Deposit Co. Of MaryaldnCourt of Appeals for the Fifth Circuit · 1954
- Wright v. YustSupreme Court of Colorado · 1948
- In Re PaoliniUnited States Bankruptcy Court, W.D. New York · 1981
3Cited by1 opinion
- In Re SmytheDistrict Court, D. Colorado · 1983