Legal Opinion

Matlock v. United States (In Re Matlock)

United States Bankruptcy Court, N.D. Oklahoma

Decided August 18, 1989No. 19-10375PublishedCited by 4 opinions

1Opinion of the Court

MEMORANDUM DECISION AND ORDER

MICKEY DAN WILSON, Bankruptcy Judge.

On October 27, 1988, Aron Frances Mat-lock and Norma Lou Matlock (“Debtors”) filed their complaint herein against the United States of America (“U.S.A.”), seeking determination that a certain debt owed U.S.A. was dischargeable under 11 U.S.C. § 523(a)(7)(B); injunction against collection efforts by U.S.A.’s agency, the Internal Revenue Service (“I.R.S.”); and recovery of amounts already collected. Debtors also assert (in briefs, though not in their complaint) that they never properly owed the debt in the first place. Debtors…

2Cases cited4 opinions

  1. United States v. SoteloSupreme Court of the United States · 1978
  2. Sherwood v. United StatesDistrict Court, E.D. New York · 1964
  3. Roberts v. Internal Revenue Service (In Re Roberts)United States Bankruptcy Court, N.D. Oklahoma · 1989
  4. In Re MurphyDistrict Court, N.D. Alabama · 1974

3Cited by4 opinions

  1. Queen v. United States (In Re Queen)District Court, S.D. West Virginia · 1992
  2. In Re PalijUnited States Bankruptcy Court, D. New Jersey · 1996
  3. In Re CorblyUnited States Bankruptcy Court, D. South Dakota · 1992
  4. Garrett v. Internal Revenue Service (In Re Garrett)United States Bankruptcy Court, E.D. Virginia · 1991

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