Legal Opinion
Bowen v. United States, Department of Treasury, Internal Revenue Service (In Re Bowen)
United States Bankruptcy Court, S.D. Georgia
Decided October 4, 1994No. 19-20079PublishedCited by 20 opinions
1Opinion of the Court
MEMORANDUM OPINION
JAMES D. WALKER, Jr., Bankruptcy Judge.
This matter is before the Court on cross motions for summary judgment filed by William Stephen Bowen (“Debtor”) and the Internal Revenue Service (“IRS”). At issue is the res judicata effect of a confirmed plan of reorganization, the ability of a debtor under Chapter 11 to “strip down” the liens of a creditor to the value of the property pursuant to 11 U.S.C. § 506, and the ability of a debtor to offset individual tax liabilities against a refund allegedly due to a closely held corporation. This is a core matter pursuant to 28 U.S.C. §…
2Cases cited60 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- Dewsnup v. TimmSupreme Court of the United States · 1992
- Bull v. United StatesSupreme Court of the United States · 1935
55 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- City of Atascadero v. Merill Lynch, Pierce, Fenner & Smith, Inc.California Court of Appeal · 1999
- Great Lakes Higher Education Corp. v. Pardee (In Re Pardee)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1998
- In Re Heritage Highgate, Inc.Court of Appeals for the Third Circuit · 2012
- In Re Nat. Merchandise Co., Inc.United States Bankruptcy Court, M.D. Florida · 1997
- Ground Systems, Inc. v. Albert (In Re Ground Systems, Inc.)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1997
15 more not listed; retrieve them via the Exa API.