Legal Opinion
In Re Bankruptcy Estate of Markair, Inc., Debtor. William Barstow, III v. United States Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided October 21, 2002No. 01-35819PublishedCited by 14 opinions
1Opinion of the Court
GRABER, Circuit Judge.
William Barstow, Trustee of the bankruptcy estate of MarkAir, Inc. (MarkAir), seeks to subordinate the proceeds of a judicial lien securing taxes owed to the United States Internal Revenue Service (IRS). The Trustee relies on § 724(b) of the Bankruptcy Code, 11 U.S.C. § 724(b), which subordinates tax liens to the claims of certain priority unsecured creditors. The bankruptcy court denied the Trustee’s request to subordinate, and the district court affirmed. The Trustee appeals and we, too, affirm. We hold that the term “tax hen” in § 724(b) means a statutory tax hen and…
2Cases cited15 opinions
- Stenberg v. CarhartSupreme Court of the United States · 2000
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- United States v. Connie M. HandyCourt of Appeals for the Ninth Circuit · 1985
- Dudley B. Merkel Ladonna K. Merkel David A. Hepburn, and Nancy J. Hepburn v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
- Silver Sage Partners, Ltd. v. City of Desert Hot SpringsCourt of Appeals for the Ninth Circuit · 2001
10 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Miles v. OkunCourt of Appeals for the Ninth Circuit · 2005
- McKay v. InglesonCourt of Appeals for the Ninth Circuit · 2009
- Reswick v. Reswick (In Re Reswick)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2011
- In Re JonesCourt of Appeals for the Ninth Circuit · 2011
- Ashby v. Farmers Group, Inc.District Court, D. Oregon · 2003
9 more not listed; retrieve them via the Exa API.