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Kathleen A. Laughlin, Trustee v. United States Internal Revenue Service, (Two Cases). Kathleen A. Laughlin v. United States Internal Revenue Service

Court of Appeals for the Eighth Circuit

Decided September 25, 1990No. 89-1598PublishedCited by 28 opinions

1Opinion of the Court

WOLLMAN, Circuit Judge.

Kathleen A. Laughlin appeals from the *198district court’s 1 order denying her motion to enforce the automatic stay of 11 U.S.C. § 362 against the Internal Revenue Service (IRS), which issued a notice of levy to Laughlin in her capacity as trustee of Chapter 13 bankruptcy estates for the District of Nebraska. We affirm.

I

Seeking funds from which to satisfy the Elskens’ tax liability, the IRS served Laughlin with a notice of levy upon funds payable to Michael J. Elsken and Deanne Elsken from Chapter 13 estates Laughlin administers. Because the levy did not refer to any…

2Cases cited8 opinions

  1. South Carolina v. ReganSupreme Court of the United States · 1984
  2. In the Matter of Harry Stanley Bostwick and Steva Maxine Bostwick, Bankrupts. Harry Stanley Bostwick v. United StatesCourt of Appeals for the Eighth Circuit · 1975
  3. In Re Charles Stringer, Ii, Debtor. Charles Stringer, Ii, Debtor-Appellant v. Aristela Huet, Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1988
  4. United States v. Huckabee Auto Co.Court of Appeals for the Eleventh Circuit · 1986
  5. In the Matter of Quakertown Shopping Center, Inc., Bankrupt. United States of AmericaCourt of Appeals for the Third Circuit · 1966

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3Cited by28 opinions

  1. In the Matter of Ronald J. Witkowski, Debtor-AppellantCourt of Appeals for the Seventh Circuit · 1994
  2. United States v. Stephen C. HemmenCourt of Appeals for the Ninth Circuit · 1995
  3. The Security Bank of Marshalltown, Iowa, a Creditor of Robert v. Brown and Sue A. Brown, Debtors v. Donald F. NeimanCourt of Appeals for the Eighth Circuit · 1993
  4. Price v. United States (In Re Price)District Court, N.D. Illinois · 1991
  5. In Re Dakota Industries, Inc.United States Bankruptcy Court, D. South Dakota · 1991

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