Legal Opinion
In Re Roger G. Connor, Debtor. Roger G. Connor v. United States
Court of Appeals for the Ninth Circuit
Decided June 13, 1994No. 92-36972PublishedCited by 25 opinions
1Opinion of the Court
Opinion by Judge SCHROEDER.
SCHROEDER, Circuit Judge:
The issue in this appeal is whether a federal tax lien had attached to the vested retirement benefits of a retired justice of the Alaska Supreme Court. We must decide whether these vested benefits represent property within the meaning of 26 U.S.C. § 6321 to which the tax lien had attached prior to bankruptcy, or whether the benefits should be regarded as “after acquired property” not subject to the lien. We conclude that the lien had attached prior to bankruptcy.
Roger G. Connor was an associate justice of the Alaska Supreme Court from…
2Cases cited11 opinions
- Dewsnup v. TimmSupreme Court of the United States · 1992
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Barker v. KansasSupreme Court of the United States · 1992
- Seaboard Surety Company, a New York Corp., and Hansen & Rowland, Inc., a Washington Corp. v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- In the Matter of James Stewart Legare Haynes, Sr. And Joanne Grace Haynes, Debtors. Appeal of Ward W. MillerCourt of Appeals for the Seventh Circuit · 1982
6 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Iannone v. Comm'rUnited States Tax Court · 2004
- Turner v. United States (In Re Turner)United States Bankruptcy Court, N.D. Alabama · 1995
- In the Matter Of: John Davis Orr, Debtor. Internal Revenue Service v. John Davis OrrCourt of Appeals for the Fifth Circuit · 1999
- Wadleigh v. CommissionerUnited States Tax Court · 2010
- Bussell v. Comm'rUnited States Tax Court · 2008
20 more not listed; retrieve them via the Exa API.