Legal Opinion
Janssen v. United States (In Re Janssen)
United States Bankruptcy Appellate Panel for the Eighth Circuit
Decided October 24, 1997No. BAP 97-6010PublishedCited by 5 opinions
1Opinion of the Court
WILLIAM A. HILL, Bankruptcy Judge.
The Internal Revenue Service (“IRS”), through the United States, appeals from a judgment in favor of the debtors, R. Eugene Janssen and Eunice Janssen (“Janssens”). The bankruptcy court permitted avoidance of an IRS tax lien pursuant to Section 545(2) of the Bankruptcy Code. The court further held that the IRS lien did not reach property held in the name of REJ Farm Enterprises, Inc. (“REJ”), a corporation wholly owned by the Janssens. For the reasons set forth below we reverse, in part, and affirm, in part the rulings of the bankruptcy court.
I
The Janssens…
2Cases cited26 opinions
- Insurance Corp. of Ireland v. Compagnie Des Bauxites De GuineeSupreme Court of the United States · 1982
- Zenith Radio Corp. v. Hazeltine Research, Inc.Supreme Court of the United States · 1969
- Pepper v. LittonSupreme Court of the United States · 1939
- Hansberry v. LeeSupreme Court of the United States · 1940
- Perrin v. United StatesSupreme Court of the United States · 1979
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3Cited by5 opinions
- In Re Nerland Oil, Inc. Superpumper, Inc., Claimant-Appellant v. Nerland Oil, Inc., Debtor-Appellee. United States of America Through the Internal Revenue Service, Creditor-AppelleeCourt of Appeals for the Eighth Circuit · 2002
- Stangel v. United States (In Re Stangel)United States Bankruptcy Court, N.D. Texas · 1998
- Gonzales v. United States (In Re Silver)Bankruptcy Appellate Panel of the Tenth Circuit · 2004
- Superpumper, Inc. v. Nerland Oil, Inc.Court of Appeals for the Eighth Circuit · 2002
- Wethington v. United States (In Re Wethington)United States Bankruptcy Court, D. Minnesota · 1997