Legal Opinion

Internal Revenue Service v. Wingfield (In Re Wingfield)

District Court, E.D. Virginia

Decided July 12, 2002No. Bankruptcy No. 01-71375. Civ.A. No. 2:02CV78PublishedCited by 7 opinions

1Opinion of the Court

ORDER

FRIEDMAN, District Judge.

This matter is before the court on the Internal Revenue Service’s appeal from a decision rendered by Judge Stephen C. St. John of the United Stated Bankruptcy Court for the Eastern District of Virginia. The Internal Revenue Service (“IRS”) appeals this decision, arguing that the Bankruptcy Court erred in holding that Mr. Wingfield’s ERISA-governed 401 (k) plan was not property of the bankruptcy estate for the purposes of securing the IRS’s claim. Mr. Wingfield filed a cross-appeal, arguing the claim for his 1996 and 1997 income taxes should not have tolled during…

2Cases cited9 opinions

Patterson v. ShumateSupreme Court of the United States · 1992
Young v. United StatesSupreme Court of the United States · 2002
In Re Robert D. Johnson, Debtor. Canal Corporation, General Partner of the Limited Partnership of the October 18, 1973 Group the October 30, 1973 Group the November 30, 1973 Group the November 15, 1973 Group the December 10, 1973 Group the December 11, 1973 Group the December 14, 1973 Group the January 7, No. 91-1403 1974 Group the January 11, 1974 Group the January 31, 1974 Group Resource Evaluation & Development, Incorporated, General Partner of the Limited Partnership of the February 8, 1974 Group the February 15, 1974 Group the March 5, 1974 Group the March 11, 1974 Group the March 29, 1974 Group the April 14, 1974 Group the April 5, 1974 Group v. Robert E. Finnman Gerald L. Sacks Leonard Henschel Mrs. Leonard Henschel Carl Starnes Mrs. Carl Starnes Robert W. Froehlich Alan B. Svedlow Thomas W. Gilliam, Jr. Ruth Swart Young Frederick M. Sorrell, Jr. Richard B. Hudson Mrs. Richard B. Hudson William A. Gore Mrs. William A. Gore, and Lenora Johnson Brown Vail Pischke v. Bruce Goldstein, TrusteeCourt of Appeals for the Fourth Circuit · 1992
In Re LyonsDistrict Court, District of Columbia · 1992
Grundy National Bank v. ShorttDistrict Court, W.D. Virginia · 1987

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3Cited by7 opinions

United States Internal Revenue Service, Creditor-Appellee v. Donald Snyder, Debtor-AppellantCourt of Appeals for the Ninth Circuit · 2003
Chrysler Credit Corp. v. HallDistrict Court, E.D. Virginia · 2004
Bailey v. United States (In re Bailey)Bankruptcy Appellate Panel of the First Circuit · 2018
In Re GrantUnited States Bankruptcy Court, E.D. Virginia · 2003
In Re RichardsonUnited States Bankruptcy Court, D. Maryland · 2004

2 more not listed; retrieve them via the Exa API.