Legal Opinion
Pecovsky v. United States Department of Treasury, Internal Revenue Service (In Re Pecovsky)
United States Bankruptcy Court, M.D. Pennsylvania
Decided September 14, 1999No. Bankruptcy No. 1-96-02485. Adversary No. 1-97-00210APublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM
ROBERT J. WOODSIDE, Chief Judge.
Procedural and Factual History
Before me is the Complaint of Richard F. Pecovsky (Debtor) to determine secured status of a claim of the Internal Revenue Service (IRS). Debtor also generally objects to the allowance of the claim filed by the IRS in his case. The facts giving rise to this matter are as follows.
Pre-petition, Debtor was the sole proprietor of an International House of Pancakes (IHOP) restaurant. This IHOP failed to pay tax liabilities to the IRS for tax years 1985 through 1991, inclusive. According to Debtor’s schedules, the total amount…
2Cases cited7 opinions
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- In the Matter of Mary Leasure Unroe, DebtorCourt of Appeals for the Seventh Circuit · 1991
- In the Matter of Robintech, Inc., Debtor. Oppenheim, Appel, Dixon & Co. v. Bob Bullock, Comptroller of Public Accounts of the State of TexasCourt of Appeals for the Fifth Circuit · 1989
- Barcal v. Laughlin (In Re Barcal)United States Bankruptcy Appellate Panel for the Eighth Circuit · 1997
- In Re AndersonUnited States Bankruptcy Court, N.D. Illinois · 1993
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Ellett v. StanislausCourt of Appeals for the Ninth Circuit · 2007
- Ellett v. GoldbergCourt of Appeals for the Ninth Circuit · 2007
- Ellett v. Goldberg (In Re Ellett)United States Bankruptcy Court, E.D. California · 2004