Legal Opinion
Carlton v. Internal Revenue Service (In Re Carlton)
District Court, D. New Mexico
Decided January 28, 1982No. Civ. No. 81-0414 HB, Bankruptcy No. 80-00294J, Adv. No. 80-0223PublishedCited by 19 opinions
1Opinion of the Court
MEMORANDUM OPINION
BRATTON, Chief Judge.
This matter comes before the Court upon the appeal of the Internal Revenue Service from judgment rendered by the Bankruptcy Court for the District of New Mexico avoiding tax liens which had been filed against the debtors/appellees, James and Helen Carlton. There is no dispute as to the facts; the issues are strictly matters of the statutory interpretation of §§ 523(a)(7) and 724(a) of the Bankruptcy Act of 1978, 11 U.S.C. § 101 etseq.
Having carefully reviewed and considered the arguments of the parties, the pertinent authorities and the statute itself,…
2Cases cited7 opinions
- Simonson v. GranquistSupreme Court of the United States · 1962
- United States v. Tex-Tow, Inc.Court of Appeals for the Seventh Circuit · 1978
- Sherwood v. United StatesDistrict Court, E.D. New York · 1964
- State Board Of Equalization v. John P. StoddCourt of Appeals for the Ninth Circuit · 1974
- Jack E. Ruhter, Trustee in Bankruptcy v. Internal Revenue Service, United States of America, and Norene R. O'DellCourt of Appeals for the Tenth Circuit · 1964
2 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- In Re Joanne G. Burns, Debtor. Joanne G. Burns v. United States of America, Acting by and Through the Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1989
- In Re Douglas P. Demarah, Debtor. Douglas P. Demarah, Debtor-Appellant v. United StatesCourt of Appeals for the Ninth Circuit · 1995
- Hartman v. United States (In Re Hartman)District Court, D. Kansas · 1990
- Gerulis v. United States Internal Revenue Service (In Re Gerulis)United States Bankruptcy Court, D. Minnesota · 1985
- In Re RobertsCourt of Appeals for the Tenth Circuit · 1990
14 more not listed; retrieve them via the Exa API.