Legal Opinion

Fullmer v. United States

Court of Appeals for the Tenth Circuit

Decided April 28, 1992No. Nos. 90-8073, 90-8074PublishedCited by 13 opinions

1Opinion of the Court

McKAY, Chief Judge.

In this consolidated appeal, David Michael Fullmer and Peggy Marie Fullmer challenge a Bankruptcy Court ruling allowing claims filed by the Internal Revenue Service (“IRS”) in the Fullmers’ separate bankruptcy proceedings. Mr. Fullmer also objects to the IRS’s application of portions of his payments to certain tax' claims.

I

Mr. Fullmer, doing business as Fullmer Construction Equipment Co. and as R & M Automotive and Truck Repair, filed a Chapter 11 bankruptcy petition on May 14, 1982. Pursuant to that proceeding, the IRS filed a proof of claim against Mr. Fullmer on June 10,…

2Cases cited21 opinions

  1. Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982
  2. Bruning v. United StatesSupreme Court of the United States · 1964
  3. United States v. Energy Resources Co.Supreme Court of the United States · 1990
  4. John N. Fortier and Linda M. Fortier v. Dona Anna Plaza Partners, James A. Peterson, Peterson Properties, Inc.Court of Appeals for the Tenth Circuit · 1984
  5. Norene R. O'Dell v. United States of America and Jack Ruhter, Trustee in BankruptcyCourt of Appeals for the Tenth Circuit · 1964

16 more not listed; retrieve them via the Exa API.

3Cited by13 opinions

  1. Raleigh v. Illinois Department of RevenueSupreme Court of the United States · 2000
  2. In Re David Michael Fullmer, Debtor, David Michael Fullmer v. United States of America, in Re Peggy Marie McCarty Fullmer, Debtor. Peggy Marie McCarty Fullmer v. United StatesCourt of Appeals for the Tenth Circuit · 1992
  3. Johnson v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1998
  4. In Re St. Johnsbury Trucking Co. Inc.United States Bankruptcy Court, S.D. New York · 1997
  5. Tippin v. CommissionerUnited States Tax Court · 1995

8 more not listed; retrieve them via the Exa API.

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