Legal Opinion
In Re Maxfield
United States Bankruptcy Court, D. Idaho
Decided October 27, 1993No. 19-00201PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
ALFRED C. HAGAN, Chief Judge.
The Internal Revenue Service (“IRS”) has moved to convert or dismiss the chapter 13 case of debtors Garold and Lanetta Maxfield (“debtors”). The IRS contends the debtors do not meet the requirement that chapter 13 debtors have less than $100,000 in noncontingent, liquidated, unsecured debt.
The crux of the debtor’s eligibility turns upon a tax claim. Section 109(e) limits the availability of chapter 13 to husband and wife debtors whose total amount of non-contingent, liquidated, unsecured debt is less than $100,000. 1 The IRS has filed a proof…
2Cases cited8 opinions
- Gens v. United StatesUnited States Court of Claims · 1980
- In Re FostvedtCourt of Appeals for the Ninth Circuit · 1987
- Brockenbrough v. Commissioner, Internal Revenue ServiceDistrict Court, W.D. Virginia · 1986
- Turchon v. United StatesDistrict Court, E.D. New York · 1987
- Carlucci v. United StatesDistrict Court, S.D. New York · 1992
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- In Re BerenatoUnited States Bankruptcy Court, E.D. Pennsylvania · 1998
- In Re BrownUnited States Bankruptcy Court, D. Idaho · 2000