Legal Opinion
Gerulis v. United States Internal Revenue Service (In Re Gerulis)
United States Bankruptcy Court, D. Minnesota
Decided September 18, 1985No. 17-41000PublishedCited by 19 opinions
1Opinion of the Court
MARGARET A. MAHONEY, Bankruptcy Judge.
This matter came on for trial before the undersigned Judge on the basis of stipulated facts and facts determined in a prior partial summary judgment motion and briefs of counsel.
This Court has jurisdiction to hear this matter pursuant to 28 U.S.C. § 157 and 28 U.S.C. § 1334 and the Order of Reference of the District Court dated July 27, 1984.
Based upon the files, records and proceedings herein, I am discharging Debtors’ tax liabilities for taxes, interest and penalties for the tax years 1974, 1975 and 1979 but I am not avoiding the portion of the liens…
2Cases cited4 opinions
- Long v. BullardSupreme Court of the United States · 1886
- Long and Wife v. BullardSupreme Court of the United States · 1886
- Clem v. JohnsonCourt of Appeals for the Eighth Circuit · 1950
- Carlton v. Internal Revenue Service (In Re Carlton)District Court, D. New Mexico · 1982
3Cited by19 opinions
- In Re Douglas P. Demarah, Debtor. Douglas P. Demarah, Debtor-Appellant v. United StatesCourt of Appeals for the Ninth Circuit · 1995
- United States v. AlfanoDistrict Court, E.D. New York · 1999
- Rench v. United States, Internal Revenue Service (In Re Rench)United States Bankruptcy Court, D. Kansas · 1991
- In Re WrightUnited States Bankruptcy Court, N.D. Illinois · 1992
- In Re RobertsCourt of Appeals for the Tenth Circuit · 1990
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