Legal Opinion
In re Cousins
United States Bankruptcy Court, E.D. Louisiana
Decided April 10, 2019No. BANKRUPTCY NO. 18-10739PublishedCited by 13 opinions
1Opinion of the Court
Hon. Elizabeth W. Magner, U.S. Bankruptcy Judge
On August 21, 2018, John and Allison Cousins' ("Debtors") Objection to Claim No. 8 of the Internal Revenue Service ("Objection") came before the Court. After hearing, the Court took this matter under advisement.
I. Background:
On March 26, 2018, Debtors filed a Petition for Relief under Chapter 13 of Title 11 of the United States Code.1 On April 27, 2018 the Internal Revenue Service ("IRS") filed a proof of claim ("Claim") that was subsequently amended on June 7, 2018 and June 13, 2018.2 The final Claim asserted tax liabilities totaling $…
2Cases cited21 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- National Federation of Independent Business v. SebeliusSupreme Court of the United States · 2012
- Child Labor Tax CaseSupreme Court of the United States · 1922
- New Jersey v. AndersonSupreme Court of the United States · 1906
- United States v. La FrancaSupreme Court of the United States · 1931
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3Cited by13 opinions
- Robert Szczyporski v.Court of Appeals for the Third Circuit · 2022
- DAVID VALLEJO and DEBORAH A. VALLEJOUnited States Bankruptcy Court, D. Arizona · 2021
- Davidson v. HavardUnited States Bankruptcy Court, E.D. Louisiana · 2020
- Davidson v. HavardUnited States Bankruptcy Court, E.D. Louisiana · 2020
- George J. McPherson and Melanie A. McPhersonUnited States Bankruptcy Court, N.D. Ohio · 2021
8 more not listed; retrieve them via the Exa API.