Legal Opinion

In Re Jackson

United States Bankruptcy Court, D. Colorado

Decided October 30, 1987No. 19-10857PublishedCited by 16 opinions

1Opinion of the Court

MEMORANDUM OPINION AND ORDER

ROLAND J. BRUMBAUGH, Bankruptcy Judge.

THESE MATTERS come before the Court on the Debtors’ Motions to Reclassify a Claim of the Internal Revenue Service (1) from a secured to an unsecured priority claim, and (2) to reclassify any pre-petition penalties from a secured or priority claim to a general unsecured claim. There are common legal issues in both cases and therefore the Court will rule on them jointly-

In re Jackson — 85 B 002^7 J

The parties agree that absent bankruptcy the I.R.S. has a perfected lien on all the personal property of the Debtor and that the…

2Cases cited4 opinions

  1. Interfirst Bank Dallas, N.A. v. United States of America, and Internal Revenue Service, DefendantsCourt of Appeals for the First Circuit · 1985
  2. Weare v. JohnsonSupreme Court of Colorado · 1894
  3. In Re ReichUnited States Bankruptcy Court, D. Colorado · 1986
  4. Noxon v. GlazeColorado Court of Appeals · 1898

3Cited by16 opinions

  1. Matter of BeardUnited States Bankruptcy Court, N.D. Indiana · 1990
  2. Millsaps v. United States (In Re Millsaps)United States Bankruptcy Court, M.D. Florida · 1991
  3. In the Matter of Mitchell W. Voelker, Debtor-AppellantCourt of Appeals for the Seventh Circuit · 1994
  4. In Re FryUnited States Bankruptcy Court, D. Colorado · 1988
  5. In Re CranerUnited States Bankruptcy Court, N.D. New York · 1988

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