Legal Opinion
United States v. Sierer
District Court, N.D. Florida
Decided August 27, 1991No. GCA 90-10115-MMP, Bankruptcy No. 88-00231, Adv. No. 90-9008PublishedCited by 8 opinions
1Opinion of the Court
ORDER
PAUL, District Judge.
The Bankruptcy Court entered summary judgment in favor of Thomas Sierer: the United States appeals that decision. This Court has jurisdiction pursuant to 28 U.S.C. § 158(a), and, as the issue presented is one purely of law, may properly engage in a de novo review. In re New England Fish Co., 749 F.2d 1277, 1280 (9th Cir.1984).
The facts are relatively simple and not in dispute. Thomas Sierer (Appellee) filed a voluntary petition for relief under Chapter 11 of the Bankruptcy Code. The Internal Revenue Service, on behalf of the United States (Appellant), filed a claim…
2Cases cited10 opinions
- In Re New England Fish CompanyCourt of Appeals for the Ninth Circuit · 1984
- Perry v. United States, Internal Revenue Service (In Re Perry)United States Bankruptcy Court, S.D. Florida. · 1988
- Coan v. United States, Department of Treasury (In Re Coan)United States Bankruptcy Court, M.D. Florida · 1987
- In Re BatesUnited States Bankruptcy Court, D. Oregon · 1987
- Continental Can Co. v. MellonCourt of Appeals for the Eleventh Circuit · 1987
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- In Re Elmer Walter Dorla Walter, Debtors. United States of America v. John J. Hunter, TrusteeCourt of Appeals for the Sixth Circuit · 1995
- United States v. Battley (In Re Berg)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1995
- Askanase v. United States (In Re Guyana Development Corp.)United States Bankruptcy Court, S.D. Texas · 1995
- Internal Revenue Service v. DipernaDistrict Court, E.D. North Carolina · 1996
- Znider v. United States (In Re Znider)United States Bankruptcy Court, C.D. California · 1993
3 more not listed; retrieve them via the Exa API.