Legal Opinion
In Re Walter Steven Brown Diane Kay Brown, Debtors. Walter Steven Brown Diane Kay Brown v. Internal Revenue Service
Court of Appeals for the Eighth Circuit
Decided July 9, 1996No. 95-3173PublishedCited by 52 opinions
1Opinion of the Court
McMILLIAN, Circuit Judge.
Debtors Walter Steven Brown and Diane Kay Brown appeal from a final order entered in the District Court 1 for the Southern District of Iowa affirming the bankruptcy court’s 2 dismissal of their Chapter 12 case pursuant to 11 U.S.C. § 1208(c)(9). In re Brown, 169 B.R. 59 (S.D.Iowa 1995), aff'g Bankr. No. 93-00070-C-J (Bankr.S.D.Iowa Feb. 16, 1995). For reversal, the debtors argue the bankruptcy court erred in (1) holding that certain presumptions were insufficient to rebut the IRS’s proof of claim, (2) excluding the debtors’ answers to interrogatories, certain…
2Cases cited5 opinions
- In Re Hemingway Transport, Inc., Debtors. Juniper Development Group, Etc. v. Herbert C. Kahn, Etc., (Two Cases) in Re Hemingway Transport, Inc., Debtors. Juniper Development Group, Etc. v. Herbert C. Kahn, Etc., in Re Hemingway Transport, Inc., Debtors. Juniper Development Group, Etc. v. Herbert C. Kahn, Etc.Court of Appeals for the First Circuit · 1993
- Ramon Portillo and Dolores Portillo v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- Robert Mays v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
- In the Matter of Placid Oil Co., Debtor. Placid Oil Company v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993
- In Re BrownDistrict Court, S.D. Iowa · 1994
3Cited by52 opinions
- Raleigh v. Illinois Department of RevenueSupreme Court of the United States · 2000
- In Re WatermanUnited States Bankruptcy Appellate Panel for the Eighth Circuit · 2000
- In the Matter of Mickey O'connor, Debtor. Frank McGee v. Mr. Hugh O'COnnOrCourt of Appeals for the Fifth Circuit · 1998
- Official Committee of Unsecured Creditors of Radnor Holdings Corp. v. Tennenbaum Capital Partners, LLC (In Re Radnor Holdings Corp.)United States Bankruptcy Court, D. Delaware · 2006
- Barry I. Fredericks v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1997
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