Legal Opinion
United States v. Richman
Court of Appeals for the Tenth Circuit
Decided August 26, 1997No. 95-4130PublishedCited by 84 opinions
1Opinion of the Court
MURPHY, Circuit Judge.
I. INTRODUCTION
The United States appeals a district court order directing the Internal Revenue Service (“IRS”) to disgorge monies paid to it by Chapter 13 debtors, Gary and Sherry Talbot. The district court determined that a large payment made by the Talbots to the IRS for unpaid income taxes was improper because it was made outside of the confirmed plan of reorganization (the “Plan”). Exercising jurisdiction pursuant to 28 U.S.C. §§ 158(d) and 1291, this court reverses the order of disgorgement and remands to the district court for further proceedings.
II. BACKGROUND
On…
2Cases cited20 opinions
- United States v. TestanSupreme Court of the United States · 1976
- United States v. SherwoodSupreme Court of the United States · 1941
- United States v. MitchellSupreme Court of the United States · 1983
- Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
- Larson v. Domestic and Foreign Commerce Corp.Supreme Court of the United States · 1949
15 more not listed; retrieve them via the Exa API.
3Cited by84 opinions
- Andersen v. UNIPAC-NEBHELP (In Re Andersen)Court of Appeals for the Tenth Circuit · 1999
- Educational Credit Management Corp. v. PolleysCourt of Appeals for the Tenth Circuit · 2004
- Fent v. Oklahoma Water Resources BoardCourt of Appeals for the Tenth Circuit · 2000
- In Re Diana Lynn HARVEY, Debtor-AppellantCourt of Appeals for the Seventh Circuit · 2000
- In Re Kevin J. Layo. Andrea E. Celli, Trustee-Appellant v. First National Bank of Northern New YorkCourt of Appeals for the First Circuit · 2006
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