Legal Opinion
Ducote v. United States, Department of the Treasury, Internal Revenue Service (In Re De La Vergne)
United States Bankruptcy Court, E.D. Louisiana
Decided March 16, 1993No. 19-10332PublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM OPINION
JERRY A. BROWN, Bankruptcy Judge.
This matter comes before the Court upon the complaint to avoid lien, for determination of secured status, and for declaratory judgment filed by the trustee, Wayne C. Ducote (“Trustee”). The Trustee alleges a federal tax lien filed against the debtor on May 13, 1988 should be: (a) avoided due to lack of due and proper notice to the taxpayer; (b) avoided as a preferential transfer; (c) deemed inferior to the judicial mortgage of Louis V. de la Vergne; and (d) deemed a priority, unsecured claim for the amount of the federal tax lien plus…
2Cases cited14 opinions
- United States v. BrosnanSupreme Court of the United States · 1960
- United States v. Union Central Life Insurance Co.Supreme Court of the United States · 1961
- In Re Sandy Ridge Oil Co., Inc.Court of Appeals for the Seventh Circuit · 1986
- State v. RobertsonSupreme Court of Louisiana · 1982
- United States v. FeinsteinDistrict Court, S.D. Florida · 1989
9 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Zuroff v. First Wisconsin Trust Co.Massachusetts Appeals Court · 1996
- Buenting v. Crystal Cascades Civil, LLC (In Re Crystal Cascades Civil, LLC)United States Bankruptcy Court, D. Nevada · 2008
- Reid v. Internal Revenue Service (In Re Reid)United States Bankruptcy Court, E.D. Virginia · 1995
- Grant v. Davis (In Re CJW Ltd.)United States Bankruptcy Court, M.D. Florida · 1994
- Bakst v. Lifestyle Tree Maintenance Landscape Service, Inc. (In Re HDI Partners)United States Bankruptcy Court, S.D. Florida. · 1996
3 more not listed; retrieve them via the Exa API.