Legal Opinion
In Re Dulaney
United States Bankruptcy Court, W.D. Virginia
Decided December 21, 1982No. 18-71709PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OPINION
H. CLYDE PEARSON, Bankruptcy Judge.
The issue before the Court involves the proper priority of parties claiming funds held by the Trustee in bankruptcy for final distribution. Resolution of the issue turns on whether creditors Corrine Chapman (Chapman) and Ramona C. Sisson (Sisson) had obtained the status of judgment lien creditors within the meaning of 26 U.S.C. § 6323(a) [Internal Revenue Code of 1954] before the Internal Revenue Service (IRS) filed a notice of tax lien.
Dennis Dulaney and Narlene B. Dulaney (Debtors), now in bankruptcy, and Mr. Du-laney’s wholly-owned…
2Cases cited9 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- United States v. AcriSupreme Court of the United States · 1955
- United States v. Equitable Life Assurance Soc. of United StatesSupreme Court of the United States · 1966
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3Cited by5 opinions
- Canfield v. Simpson (In Re Jones)United States Bankruptcy Court, E.D. Virginia · 1985
- Johnston Memorial Hospital v. HessDistrict Court, W.D. Virginia · 1984
- Dunn & Black, P.S. v. United StatesDistrict Court, E.D. Washington · 2005
- In Re FlynnUnited States Bankruptcy Court, N.D. Ohio · 1999
- In re AndrewsUnited States Bankruptcy Court, E.D. Virginia · 1997