Legal Opinion
Elms v. United States (In Re Elms)
United States Bankruptcy Court, E.D. Louisiana
Decided March 29, 1993No. 18-13433PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION
THOMAS M. BRAHNEY, III, Chief Judge.
This matter came before the Court on a Complaint to Determine the Validity, Priority or Extent of Federal Tax Lien filed by the Debtor, Joyce Elms. A trial was held on the Complaint, at which time the Court heard the statements of counsel and the testimony of witnesses. Having considered the statements made, the evidence offered, the memoranda submitted and the applicable law, the Court enters the following Memorandum Opinion.
BACKGROUND
In August of 1991, the Debtor filed a Petition for Relief under Chapter 11 of the Bankruptcy Code. Later…
2Cases cited15 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Anthony A. Calderone, Clark Hornbaker, Plaintiffs-Counterclaim Defendants v. United States of America, Defendant-Counter-Claimant-AppellantCourt of Appeals for the Sixth Circuit · 1986
- Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-AppellantCourt of Appeals for the Federal Circuit · 1984
- United States v. Felix Benitez RexachCourt of Appeals for the First Circuit · 1973
- Robert White v. The United StatesUnited States Court of Claims · 1967
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3Cited by1 opinion
- In Re BrownDistrict Court, S.D. Iowa · 1994