Legal Opinion
Internal Revenue Service v. Smith (In re Smith)
District Court, N.D. California
Decided April 29, 2014No. Case No.: 13-CV-871 YGR; Bankruptcy Case No. 11-73272 RLE; Adversary Proceeding No. 12-4086PublishedCited by 6 opinions
1Opinion of the Court
Order Reversing Decision of Bankruptcy Court; Denying Debtor’s Motion to Strike (Dkt. No. 20)
Yvonne Gonzalez Rogers, United States District Court Judge
This is an appeal by the Internal Revenue Service (“IRS”) from the Order Granting Debtor Martin Smith’s (“Debt- or”) Request for Summary Judgment and Denying IRS’s Motion for Summary Judgment, entered by the Bankruptcy Court on January 31, 2013, and more fully explicated on the record on January 8, 2013. IRS filed a Notice of Appeal on February 14, 2013, as well as a statement of election to have the United States District Court for the…
2Cases cited22 opinions
- Beard v. Comm'rUnited States Tax Court · 1984
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- Robert D. Beard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
- Germantown Trust Co. v. CommissionerSupreme Court of the United States · 1940
- In Re William C. Hindenlang, Debtor. United States of America v. William C. HindenlangCourt of Appeals for the Sixth Circuit · 1999
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3Cited by6 opinions
- Maitland v. State of New Jersey Division of Taxation (In re Maitland)United States Bankruptcy Court, D. New Jersey · 2015
- Biggers v. Internal Revenue Service (In re Biggers)United States Bankruptcy Court, M.D. Tennessee · 2015
- Selbst v. United States Department of Treasury (In re Selbst)United States Bankruptcy Court, E.D. New York · 2016
- Federal Trade Commission v. LakeUnited States Bankruptcy Court, C.D. California · 2021
- Golden v. United States of America (Internal Revenue ServiceUnited States Bankruptcy Court, E.D. California · 2022
1 more not listed; retrieve them via the Exa API.