Legal Opinion
United States of America (Internal Revenue Service), Creditor-Appellant v. Louis George Barbier, Ruth Dean Barbier, Debtors-Appellees
Court of Appeals for the Ninth Circuit
Decided February 13, 1990No. 88-2567PublishedCited by 47 opinions
1Opinion of the Court
O’SCANNLAIN, Circuit Judge:
In this Chapter 13 bankruptcy proceeding, the Internal Revenue Service, as a lien creditor, appeals the district court’s affirmance of the bankruptcy court’s determination that the IRS lien was unsecured. 84 B.R. 190.
I
In 1985, the Internal Revenue Service (“IRS”) assessed federal income tax deficiencies against Louis George Barbier and Ruth Dean Barbier (“the Barbiers”) for tax years 1980, 1981, 1982, and 1983. On April 1, 1986, the IRS recorded a notice of federal tax lien based on assessments totalling over $62,000. On August 15, 1986, the Barbiers filed a joint…
2Cases cited8 opinions
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- Interfirst Bank Dallas, N.A. v. United States of America, and Internal Revenue Service, DefendantsCourt of Appeals for the First Circuit · 1985
- Chevron, U.S.A., Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1983
- Richard Martinez v. United StatesCourt of Appeals for the Ninth Circuit · 1982
3 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- In Re Herbert L. HOLM, Debtor. Alan WRIGHT, Creditor-Appellee, v. Herbert L. HOLM, Debtor-AppellantCourt of Appeals for the Ninth Circuit · 1991
- Matter of BeardUnited States Bankruptcy Court, N.D. Indiana · 1990
- In the Matter of Mitchell W. Voelker, Debtor-AppellantCourt of Appeals for the Seventh Circuit · 1994
- In Re LyonsDistrict Court, District of Columbia · 1992
- United States v. Theodore John KaczynskiCourt of Appeals for the Ninth Circuit · 2005
42 more not listed; retrieve them via the Exa API.