Legal Opinion

USA/Internal Revenue Service v. Valley National Bank (In Re Decker)

United States Bankruptcy Appellate Panel for the Ninth Circuit

Decided July 30, 1996No. BAP No. CC-95-1895-HJK. Bankruptcy No. ND 94-15402 RRPublishedCited by 30 opinions

1Opinion of the Court

OPINION

HAGAN, Bankruptcy Judge:

Steven C. Decker (“Debtor”) is a debtor and debtor-in-possession under chapter 11 of the Bankruptcy Code. The Debtor filed a motion requesting the bankruptcy court to authorize the sale of a piece of real estate, and the payment of part of the proceeds to Valley National Bank (‘VNB”), a creditor holding a security interest in the property. The Internal Revenue Service (“IRS”) filed an objection to the motion, contending that it had a senior lien against the property for unpaid estate taxes. The bankruptcy court authorized the sale and the payment of a portion of…

2Cases cited12 opinions

  1. In Re Joan Morton, Debtor. Joan Morton v. National Bank of New York CityCourt of Appeals for the Second Circuit · 1989
  2. In Re Basil N. Spirtos, Debtor. Basil N. Spirtos v. Irene MorenoCourt of Appeals for the Ninth Circuit · 1993
  3. Gayden v. Nourbakhsh (In re Nourbakhsh)Court of Appeals for the Ninth Circuit · 1995
  4. In Re Hunters Run Limited Partnership, Debtor. Miner Corporation, and John Hand, Dba/sunny Day Cement Company v. Hunters Run Limited PartnershipCourt of Appeals for the Ninth Circuit · 1989
  5. In Re Copper King Inn, Inc., Debtor. Trust Corporation of Montana v. Robert Patterson, John Noonan, James McDermand Donald Johnson, and Arthur WestCourt of Appeals for the Ninth Circuit · 1990

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3Cited by30 opinions

  1. Ruvacalba v. Munoz (In Re Munoz)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2002
  2. United States v. Gould (In Re Gould)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2009
  3. Aetna U.S. Healthcare, Inc. v. Madigan (In Re Madigan)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2001
  4. Khachikyan v. Hahn (In Re Khachikyan)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2005
  5. Lobel & Opera v. United States Trustee (In Re Auto Parts Club, Inc.)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1997

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