Legal Opinion
United States Internal Revenue Service v. Mathews (In Re Mathews)
Bankruptcy Appellate Panel of the Sixth Circuit
Decided June 16, 1997No. BAP 97-8014PublishedCited by 46 opinions
1Opinion of the Court
OPINION
The United States of America appeals bankruptcy court orders requiring turnover to the debtor of $697.40 received by the Internal Revenue Service after the debtor’s bankruptcy petition pursuant to a prepetition levy on the debtor’s wages. Compelling facts and a mistaken interpretation of the debtor’s exemption rights require reversal of the bankruptcy court.
I.ISSUE ON APPEAL
The issue is: Whether the bankruptcy court erred by ordering turnover to the debt- or of wages received by the IRS after the petition pursuant to a prepetition levy?
II.JURISDICTION AND STANDARD OF REVIEW
The United…
2Cases cited23 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Midland Asphalt Corp. v. United StatesSupreme Court of the United States · 1989
- In the Matter of Robert John Love, Debtor-AppellantCourt of Appeals for the Seventh Circuit · 1992
- In Re David G. Zick, Debtor. Industrial Insurance Services, Inc. v. David G. ZickCourt of Appeals for the Sixth Circuit · 1991
- In Re DownsCourt of Appeals for the Sixth Circuit · 1996
18 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- TranSouth Financial Corp. v. Sharon (In Re Sharon)Bankruptcy Appellate Panel of the Sixth Circuit · 1999
- Hamo v. Wilson (In Re Hamo)Bankruptcy Appellate Panel of the Sixth Circuit · 1999
- Volvo Commercial Finance LLC the Americas v. Gasel Transportation Lines, Inc. (In Re Gasel Transportation Lines, Inc.)Bankruptcy Appellate Panel of the Sixth Circuit · 2005
- Marketing & Creative Solutions, Inc. v. Scripps Howard Broadcasting Co. (In Re Marketing & Creative Solutions, Inc.)Bankruptcy Appellate Panel of the Sixth Circuit · 2006
- Tedeschi v. Falvo (In Re Falvo)Bankruptcy Appellate Panel of the Sixth Circuit · 1998
41 more not listed; retrieve them via the Exa API.