Legal Opinion
Internal Revenue Service v. Murphy
United States Bankruptcy Court, D. Maine
Decided February 24, 2015No. Civil No. 2:14-CV-340-DBH; Bankruptcy No. 09-2042PublishedCited by 3 opinions
1Opinion of the Court
DECISION AND ORDER ON DEFENDANT’S APPEAL FROM BANKRUPTCY COURT’S DENIAL OF 60(b) MOTION
D. BROCK HORNBY, District Judge.
On this appeal, the Internal Revenue Service (“IRS”) seeks to overturn the bankruptcy court’s refusal to vacate under Rule 60(b) a 2010 summary judgment. That summary judgment was rendered against the IRS and in favor of the bankrupt taxpayer in an adversary proceeding within bankruptcy core jurisdiction. The IRS requested relief from the bankruptcy court’s summary judgment just shy of four years after the bankruptcy court entered it. The IRS’s primary ground for relief is…
2Cases cited45 opinions
- Link v. Wabash RailroadSupreme Court of the United States · 1962
- Pioneer Investment Services Co. v. Brunswick Associates Ltd. PartnershipSupreme Court of the United States · 1993
- Klapprott v. United StatesSupreme Court of the United States · 1949
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Samuel Nemaizer, General Manager of the New York Coat, Suit, Dress, Rainwear and Allied Workers' Union I.L.G.W.U. v. Jack Baker, an IndividualCourt of Appeals for the Second Circuit · 1986
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3Cited by3 opinions
- Internal Revenue Service v. MurphyDistrict Court, D. Maine · 2016
- Kriss v. United States of America (IRS)United States Bankruptcy Court, D. New Hampshire · 2019
- Kriss v. United States of America (IRS)United States Bankruptcy Court, D. New Hampshire · 2019