Legal Opinion
In Re Robert H. Isom Mary E. Isom, Debtors. Robert H. Isom Mary E. Isom v. United States of America, Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided April 13, 1990No. 89-35032PublishedCited by 61 opinions
1Opinion of the Court
EUGENE A. WRIGHT, Circuit Judge:
The question presented is whether the I.R.S. must release tax liens, pursuant to 26 U.S.C. § 6325(a)(1), when the underlying tax debt has been discharged in bankruptcy-
BACKGROUND
There are no material facts in dispute. Robert and Mary Isom filed for chapter 7 bankruptcy in March 1987. At that time, the I.R.S. had valid tax liens against the debtors’ property for unpaid taxes from 1974 through 1982. The taxes were dis-chargeable under 11 U.S.C. §§ 523(a)(1), 507(a)(7), and 727.
The debtors sought an order in the bankruptcy proceeding to compel the I.R.S. to…
2Cases cited4 opinions
- Long v. BullardSupreme Court of the United States · 1886
- Long and Wife v. BullardSupreme Court of the United States · 1886
- United States, Internal Revenue Service v. Isom (In Re Isom)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1988
- Holland v. Commissioner (In Re Holland)United States Bankruptcy Court, S.D. California · 1989
3Cited by61 opinions
- In Re Bullion Reserve of North America, a California Corporation, Debtor. Curtis B. Danning, Chapter 7 Trustee v. Michael L. MillerCourt of Appeals for the Ninth Circuit · 1991
- Lippi v. City BankCourt of Appeals for the Ninth Circuit · 1992
- In Re Douglas P. Demarah, Debtor. Douglas P. Demarah, Debtor-Appellant v. United StatesCourt of Appeals for the Ninth Circuit · 1995
- Millsaps v. United States (In Re Millsaps)United States Bankruptcy Court, M.D. Florida · 1991
- Dever v. Internal Revenue Service (In Re Dever)United States Bankruptcy Court, C.D. California · 1994
56 more not listed; retrieve them via the Exa API.