Legal Opinion
United States v. Sayres
District Court, W.D. New York
Decided August 7, 1984No. CIV-84-238TPublishedCited by 14 opinions
1Opinion of the Court
MEMORANDUM DECISION and ORDER
TELESCA, District Judge.
Appellant seeks to appeal from an Order of the Bankruptcy Court denying its motion to dismiss an adversarial proceeding brought by appellee. For the reasons set forth below, the Order of the Bankruptcy Court is reversed.
FACTS
The debtor-appellee, Sharon Kelly Sayres (Sayres), and her husband both owed back taxes to the United States Government (Government) dating back to the 1976 tax year. Several tax liens were filed by appellant beginning in 1978 for the tax liability incurred in 1976. By statute, the time within which to refile the tax…
2Cases cited3 opinions
- In the Matter of Charles Holtkamp and Holtkamp Farms, Inc., Debtors-Appellants. Charles Holtkamp and Holtkamp Farms, Inc. v. Ronald E. LittlefieldCourt of Appeals for the Seventh Circuit · 1982
- In Re H & W Enterprises, Inc.United States Bankruptcy Court, N.D. Iowa · 1982
- Committee of Asbestos-Related Litigants and/or Creditors v. Johns-Manville Corp. (In Re Johns-Manville Corp.)District Court, S.D. New York · 1983
3Cited by14 opinions
- Morgan Guaranty Trust Company Of New York v. American Savings And Loan AssociationCourt of Appeals for the Third Circuit · 1986
- Morgan Guaranty Trust Co. v. American Savings & Loan Ass'nCourt of Appeals for the Ninth Circuit · 1986
- First American Bank of New York v. Century Glove, Inc.District Court, D. Delaware · 1986
- Air Line Pilots Ass'n International v. Eastern Air Lines, Inc. (In Re Ionosphere Clubs, Inc.)District Court, S.D. New York · 1990
- In Re R.L. LARSON, Also Known as Raymond Larson, Debtor. R.L. LARSON, Also Known as Raymond Larson, Appellant, v. NORWEST BANK FARGO, N.A., AppelleeCourt of Appeals for the Eighth Circuit · 1992
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