Legal Opinion
Schlossberg v. United States Department of the Treasury Internal Revenue Service (In Re Barnett)
United States Bankruptcy Court, D. Maryland
Decided July 8, 1986No. 19-12446PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
PAUL MANNES, Bankruptcy Judge.
Prior to this individual Chapter 7 filing, the Internal Revenue Service (“IRS”) levied upon debtor’s bank account. The notice of the lien was filed in the wrong county. After the IRS received debtor’s funds, it filed a proper notice of lien a few days prior to debtor’s Chapter 7 filing. The question presented is whether the Chapter 7 trustee prevails over the Internal Revenue Service in this situation.
THE FACTS
Roger Schlossberg, Chapter 7 trustee for the bankruptcy estate of William L. Barnett, sued the United States of America (“the United…
2Cases cited4 opinions
- United States v. SpeersSupreme Court of the United States · 1965
- United States v. SpeersSupreme Court of the United States · 1966
- Debmar Corp. v. United States (In Re Debmar Corp.)United States Bankruptcy Court, S.D. Florida. · 1982
- In the Matter of Autorama Tool & Die Company, Bankrupt. Henry Faulk v. United StatesCourt of Appeals for the Sixth Circuit · 1969
3Cited by5 opinions
- Rinn v. First Union National Bank of MarylandDistrict Court, D. Maryland · 1995
- Waldschmidt v. Park Bank (In Re Rude)United States Bankruptcy Court, E.D. Wisconsin · 1990
- Cameron v. Internal Revenue Service of the United States (In Re Scherbenske)United States Bankruptcy Court, D. North Dakota · 1987
- In re BrowneUnited States Bankruptcy Court, D. Maryland · 2018
- Roper v. Barclay (In Re Roper)United States Bankruptcy Court, E.D. Arkansas · 2002