Legal Opinion
Boch v. United States (In Re Boch)
United States Bankruptcy Court, M.D. Pennsylvania
Decided February 12, 1993No. Bankruptcy No. 1-89-01474, Adv. No. 1-90-0078PublishedCited by 15 opinions
1Opinion of the Court
MEMORANDUM
ROBERT J. WOODSIDE, Chief Judge.
In this adversary proceeding, I have been asked to determine for purposes of Section 506(a), 11 U.S.C., the value of tax liens asserted by defendant United States of America, Internal Revenue Service (the “Government”) against debtor Thomas A. Boch (“Boch”), individually, and against debtors Boch and Linda Jo Boch (“Debtors”) jointly with respect to federal tax debt from the years 1980 through 1985. Also at issue is the dischargeability of the Debtors’ tax debt. For the reasons set forth below, the value of the Government’s secured claims will be…
2Cases cited50 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Kelly v. RobinsonSupreme Court of the United States · 1986
- United States v. John A. ChilaCourt of Appeals for the Eleventh Circuit · 1989
- Ramon Portillo and Dolores Portillo v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
45 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Burke v. United States Ex Rel. Internal Revenue Service (In Re Burke)United States Bankruptcy Court, S.D. Georgia · 1996
- Spirito v. United States (In Re Spirito)United States Bankruptcy Court, M.D. Florida · 1996
- Matter of RosemillerUnited States Bankruptcy Court, D. New Jersey · 1995
- Smith v. Internal Revenue Service (In Re Smith)United States Bankruptcy Court, M.D. Pennsylvania · 1993
- Wade v. Solon State Bank (In Re Wade)United States Bankruptcy Court, N.D. Iowa · 2006
10 more not listed; retrieve them via the Exa API.