Legal Opinion
United States Internal Revenue Service, Creditor-Appellee v. Donald Snyder, Debtor-Appellant
Court of Appeals for the Ninth Circuit
Decided September 15, 2003No. 02-15618PublishedCited by 30 opinions
1Opinion of the Court
OPINION
WILLIAM A. FLETCHER, Circuit Judge.
The question in this case is whether an IRS claim for delinquent taxes secured outside of bankruptcy by a lien on a debt- or’s interest in an ERISA-qualified pension plan is secured in bankruptcy “by a hen on property in which the bankruptcy estate has an interest” under 11 U.S.C. § 506(a). This question has divided the courts that have considered it. We hold that such a claim is not secured within the meaning of § 506(a) because a debtor’s interest in an ERISA-qualified plan is excluded from the bankruptcy estate pursuant to 11 U.S.C. § 541(c)(2).
I.…
2Cases cited23 opinions
- Patterson v. ShumateSupreme Court of the United States · 1992
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- In Re Samuel Duke Cardelucci, Debtor. Willem Onink, Marsha Onink v. Samuel Duke CardelucciCourt of Appeals for the Ninth Circuit · 2002
- Shanbaum v. United StatesCourt of Appeals for the Fifth Circuit · 1994
- In Re Robert H. Isom Mary E. Isom, Debtors. Robert H. Isom Mary E. Isom v. United States of America, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1990
18 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- United States v. Raymond P. NovakCourt of Appeals for the Ninth Circuit · 2007
- Iannone v. Comm'rUnited States Tax Court · 2004
- In Re OkosisiUnited States Bankruptcy Court, D. Nevada · 2011
- In Re HillUnited States Bankruptcy Court, S.D. California · 2010
- Smith v. Rojas (In Re Smith)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2010
25 more not listed; retrieve them via the Exa API.