Legal Opinion

Cohen v. United States (In Re Cohen)

United States Bankruptcy Court, S.D. Florida.

Decided June 13, 1994No. 19-10041PublishedCited by 2 opinions

1Opinion of the Court

ORDER GRANTING THE UNITED STATES’ SECOND MOTION FOR SUMMARY JUDGMENT

A. JAY CRISTOL, Chief Judge.

THIS MATTER came before the Court on February 2, 1994, for hearing of the United States’ Second Motion for Summary Judgement and the response thereto filed by the debtor/plaintiff Phyllis Cohen. 1

I. BACKGROUND

The Debtor, PHYLLIS COHEN, filed for relief under Chapter 7 on October 15, 1992. The case was subsequently converted to a case under Chapter 11 on April 19, 1993.

On or after June 7, 1993, the Internal Revenue Service (“I.R.S.”) filed a Proof of Claim in the total amount of $1,566,470.11 for…

2Cases cited21 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
  4. Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
  5. United States v. Diebold, Inc.Supreme Court of the United States · 1962

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3Cited by2 opinions

  1. In Re JacksonUnited States Bankruptcy Court, M.D. Alabama · 1994
  2. Cohen v. United StatesDistrict Court, S.D. Florida · 1995

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