Legal Opinion
In Re Kerr
District Court, W.D. Washington
Decided February 9, 1999No. C98-1149WDPublishedCited by 3 opinions
1Opinion of the Court
ORDER ON APPEAL FROM BANKRUPTCY COURT’S ORDER
DWYER, District Judge.
This is an appeal from an order of the United States Bankruptcy Court for the Western District of Washington holding that a bankruptcy estate owes no additional taxes, penalties or interest. In so holding, the court ruled that the gain on the sale of an individual Chapter 7 debtor’s residence is excluded from gross income of the debtor’s bankruptcy estate to the extent provided by 26 U.S.C. § 121. 1 The bankruptcy court entered a final order on August 10, 1998. The United States filed a timely notice of appeal on August 17,…
2Cases cited10 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Mountain States Telephone & Telegraph Co. v. Pueblo of Santa AnaSupreme Court of the United States · 1985
- HCSC-Laundry v. United StatesSupreme Court of the United States · 1981
- In the Matter of Richard L. Kochell, Debtor. Appeal of United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
- Lockard v. LockardCourt of Appeals for the Ninth Circuit · 1989
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3Cited by3 opinions
- In Re JacobsUnited States Bankruptcy Court, W.D. New York · 2001
- Popa v. PetersonDistrict Court, N.D. Illinois · 1999
- Johnson v. Internal Revenue Service (In Re Williams)United States Bankruptcy Court, D. Maryland · 1999