Legal Opinion
In Re Elmer Walter Dorla Walter, Debtors. United States of America v. John J. Hunter, Trustee
Court of Appeals for the Sixth Circuit
Decided February 3, 1995No. 93-4315PublishedCited by 41 opinions
1Opinion of the Court
MILBURN, Circuit Judge.
The defendant-trustee, John J. Hunter, appeals the district court’s order reversing a decision of the bankruptcy court and holding that the trustee could not avoid the statutory liens of the plaintiff-internal Revenue Service (the “IRS”). The sole issue on appeal is whether the district court properly determined that the trustee could not, under the Bankruptcy Code, 11 U.S.C. § 545(2), avoid the statutory liens of the IRS on debtors’ motor vehicle pursuant to the Internal Revenue Code, 26 U.S.C. § 6323(b)(2). For the reasons that follow, we affirm.
I
On October 19, 1989,…
2Cases cited30 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Bernard v. Beneficial Finance Co.Supreme Court of the United States · 1969
- United States v. BrosnanSupreme Court of the United States · 1960
- Irvin H. Hilliard v. United States Postal ServiceCourt of Appeals for the Sixth Circuit · 1987
25 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Stevenson v. J.C. Bradford & Co. (In re Cannon)Court of Appeals for the Sixth Circuit · 2002
- In the Matter of Isidro C. Sandoval in the Matter of Martha C. Sandoval, Debtors. John Patrick Lowe v. Isidro C. Sandoval and Martha C. SandovalCourt of Appeals for the Fifth Circuit · 1997
- United States v. Eric WatkinsCourt of Appeals for the Eleventh Circuit · 2003
- Stangel v. United States (In Re Stangel)Court of Appeals for the Fifth Circuit · 2000
- DiBraccio v. Ferretti (In Re Ferretti)United States Bankruptcy Court, S.D. Florida. · 1999
36 more not listed; retrieve them via the Exa API.