Legal Opinion
In Re Matunas
United States Bankruptcy Court, D. New Jersey
Decided April 16, 2001No. 19-11969PublishedCited by 6 opinions
1Opinion of the Court
OPINION
RAYMOND T. LYONS, Bankruptcy Judge.
This matter arises out of a stipulation agreement entered into by the debtors and the United States of America, Department of Treasury (“IRS”), determining the amount of secured, priority and unsecured tax claims owed by the debtors to the IRS. The issue is whether the IRS is prevented by the doctrine of claim preclusion from seeking to collect taxes in addition to those set forth in the stipulation agreement. In other words, is the stipulation agreement binding on the parties to permanently fix the pre-confirmation tax liability owed to the IRS so…
2Cases cited22 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Federated Department Stores, Inc. v. MoitieSupreme Court of the United States · 1981
- Brown v. FelsenSupreme Court of the United States · 1979
- Arizona v. CaliforniaSupreme Court of the United States · 1983
- Katchen v. LandySupreme Court of the United States · 1966
17 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Schellhorn v. Farmers Savings Bank (In Re Schellhorn)United States Bankruptcy Court, N.D. Iowa · 2002
- Charles K. Breland, Jr. v. CommissionerUnited States Tax Court · 2019
- In re BrelandUnited States Bankruptcy Court, S.D. Alabama · 2012
- In Re CaliseUnited States Bankruptcy Court, D. Connecticut · 2003
- In Re MatunasUnited States Bankruptcy Court, D. New Jersey · 2001
1 more not listed; retrieve them via the Exa API.