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Legal Opinion

In Re Mattis

United States Bankruptcy Court, E.D. Pennsylvania

Decided November 28, 1988No. 16-10730PublishedCited by 14 opinions

1Opinion of the Court

OPINION

THOMAS M. TWARDOWSKI, Bankruptcy Judge.

The debtor, Jay W. Mattis (“debtor”), has filed a motion to avoid the statutory lien of the IRS under 11 U.S.C. § 545(2), to which the United States has filed a motion to dismiss. The parties stipulate that the IRS properly filed a notice of tax lien pursuant to 26 U.S.C. § 6323(a) and (f) prior to the filing of debtor’s chapter 13 petition and that debtor owns no real property or automobiles, but only personal property valued at $2010.00. The parties further stipulate that the only issue to be decided is whether debtor can avoid the IRS lien…

2Cases cited5 opinions

  1. Matter of DriscollUnited States Bankruptcy Court, W.D. Wisconsin · 1986
  2. In Re RidgleyUnited States Bankruptcy Court, D. Oregon · 1987
  3. Perry v. United States, Internal Revenue Service (In Re Perry)United States Bankruptcy Court, S.D. Florida. · 1988
  4. Coan v. United States, Department of Treasury (In Re Coan)United States Bankruptcy Court, M.D. Florida · 1987
  5. In Re BatesUnited States Bankruptcy Court, D. Oregon · 1987

3Cited by14 opinions

  1. Aikens v. City of Philadelphia, Water Revenue Bureau (In Re Aikens)United States Bankruptcy Court, E.D. Pennsylvania · 1989
  2. Dillard v. United States, Internal Revenue Service (In Re Dillard)United States Bankruptcy Court, N.D. Illinois · 1990
  3. In Re ReedUnited States Bankruptcy Court, D. Hawaii · 1991
  4. In Re HendersonUnited States Bankruptcy Court, W.D. Texas · 1991
  5. In Re SwaffordUnited States Bankruptcy Court, N.D. Georgia · 1993

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