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Legal Opinion

Millsaps v. United States (In Re Millsaps)

United States Bankruptcy Court, M.D. Florida

Decided November 4, 1991No. Bankruptcy No. 86-00487-BKC-6C7, Adv. No. 86-0154PublishedCited by 40 opinions

1Opinion of the Court

DECISION ON CROSS MOTIONS FOR SUMMARY JUDGMENT AND ON MOTION FOR ABSTENTION

C. TIMOTHY CORCORAN, III, Bankruptcy Judge.

This adversary proceeding came on for consideration of the motion for partial summary judgment filed by plaintiffs, William and Anna Jean Millsaps (“Millsaps”) (Document No. 81); the cross motion for summary judgment filed by the defendant, United States of America (“Internal Revenue Service” or “Service”) (Document No. 97); the motion for abstention filed by the Service (Document No. 95); and the Mill-saps’ response (Document No. 105).

In this proceeding, the Millsaps make:

1.…

2Cases cited25 opinions

  1. Louisville Joint Stock Land Bank v. RadfordSupreme Court of the United States · 1935
  2. In Re Charles W. Graham, Debtor. Edward F. Samore, Trustee v. Charles W. Graham, Trustee of the Charles W. Graham, M.D. Ltd. Profit Sharing Plan TrustCourt of Appeals for the Eighth Circuit · 1984
  3. In Re Robert H. Isom Mary E. Isom, Debtors. Robert H. Isom Mary E. Isom v. United States of America, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1990
  4. In Re New England Carpet Co., Inc.United States Bankruptcy Court, D. Vermont · 1983
  5. James M. Thomas v. United StatesCourt of Appeals for the Ninth Circuit · 1985

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3Cited by40 opinions

  1. In the Matter Of: Constance Luongo, Debtor. Internal Revenue Service v. Constance LuongoCourt of Appeals for the Fifth Circuit · 2001
  2. In Re AWB Associates, G.P.United States Bankruptcy Court, E.D. Pennsylvania · 1992
  3. Kewanee Boiler Corp. v. Smith (In Re Kewanee Boiler Corp.)United States Bankruptcy Court, N.D. Illinois · 1996
  4. In Re ShapiroUnited States Bankruptcy Court, E.D. Pennsylvania · 1995
  5. St. John's Nursing Home, Inc. v. City of New Bedford (In Re St. John's Nursing Home, Inc.)District Court, D. Massachusetts · 1994

35 more not listed; retrieve them via the Exa API.

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