Legal Opinion
Brent Cherne v. U.S. Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided November 1, 2017No. 15-35802UnpublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM **
Brent T. Cherne and Sheryl L. Cherne appeal the district court’s judgment affirming the bankruptcy court’s decision on summary judgment. The bankruptcy court, overruling the Chernes’ objection to a proof of claim filed on behalf of the Internal Revenue Service (IRS) against the Chernes’ bankruptcy estate under 26 U.S.C. § 6672, granted summary judgment to the IRS and denied the Chernes’ motion for summary judgment. We have jurisdiction under 28 U.S.C. § 158(d). We review de novo both the district court’s judgment and the underlying bankruptcy court’s ruling on summary judgment,…
2Cases cited5 opinions
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
- Dan O. Davis, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1992
- In Re Raintree Healthcare Corp., Debtor. Suncrest Healthcare Center LLC v. Omega Healthcare Investors, Inc.Court of Appeals for the Ninth Circuit · 2005
- Jack Klotz v. United States v. Darrell Howe, Jack Klotz v. United States v. Darrell Howe, Jack Klotz v. United States v. Darrell HoweCourt of Appeals for the Ninth Circuit · 1979
- Raymond Nakano v. United StatesCourt of Appeals for the Ninth Circuit · 2014
3Cited by2 opinions
- Brian K Thurston and Leann Starman-ThurstonUnited States Bankruptcy Court, D. New Jersey · 2021
- In re Aqua Pesca, LLCUnited States Bankruptcy Court, D. Alaska · 2018