Legal Opinion
Gonzales v. United States (In Re Silver)
Bankruptcy Appellate Panel of the Tenth Circuit
Decided January 16, 2004No. BAP No. NM-03-042. Bankruptcy Nos. 7-96-11879-SS, 7-96-11878-SS. Adversary Nos. 99-1240-SPublishedCited by 4 opinions
1Opinion of the Court
OPINION
CLARK, Bankruptcy Judge.
The United States of America (IRS) timely appeals a final Amended Judgment of the United States Bankruptcy Court for the District of New Mexico 1 in favor of the Chapter 7 trustee of the debtors’ jointly administered cases (Trustee) and Lincoln National Life Insurance Company (Lincoln), an unsecured creditor of one of the debtors. The parties have not elected to have this appeal heard by the United States District Court for the District of New Mexico and, therefore, they consent to this Court’s jurisdiction. 2 For the reasons stated below, we RETAIN JURISDICTION…
2Cases cited31 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. SternSupreme Court of the United States · 1958
- In Re Mortgageamerica Corporation, Debtor. The American National Bank of Austin v. Mortgageamerica CorporationCourt of Appeals for the Fifth Circuit · 1983
- In the Matter of S.I. Acquisition, Inc., Debtor. S.I. Acquisition, Inc. v. Eastway Delivery Service, Inc.Court of Appeals for the Fifth Circuit · 1987
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3Cited by4 opinions
- Gordon v. Internal Revenue Serv. (In re Johnson)United States Bankruptcy Court, N.D. Georgia · 2018
- Buwana v. U.S. Department of Education (In Re Buwana)United States Bankruptcy Court, D. Colorado · 2004
- In Re DuffinUnited States Bankruptcy Court, D. Utah · 2010
- Ashlesha Nigam v. United States Bankruptcy Court for the District of ColoradoBankruptcy Appellate Panel of the Tenth Circuit · 2018