Legal Opinion
Murphy v. Internal Revenue Service
United States Bankruptcy Court, D. Maine
Decided March 4, 2014No. Misc. No. 2:14-MC-24-DBHPublishedCited by 3 opinions
1Opinion of the Court
ORDER ON MOTION FOR LEAVE TO APPEAL INTERLOCUTORY ORDER OF THE BANKRUPTCY COURT
D. BROCK HORNBY, District Judge.
This is a motion by the Internal Revenue Service for leave to appeal an interlocutory order of the bankruptcy court on a petition under 26 U.S.C. § 7433(e). The motion is Denied.
On cross-motions for partial summary judgment, the bankruptcy court granted partial summary judgment against the Internal Revenue Service, concluding that, on the summary judgment record, the Internal Revenue Service had committed a willful violation of the bankruptcy court’s discharge injunction contrary to…
2Cases cited5 opinions
- Fleet Data Processing Corp. v. Branch (In Re Bank of New England Corp.)Bankruptcy Appellate Panel of the First Circuit · 1998
- Williams v. United States (In Re Williams)District Court, D. Rhode Island · 1997
- United States Fidelity & Guaranty Co. v. Arch InsuranceCourt of Appeals for the First Circuit · 2009
- BancBoston Real Estate Capital Corp. v. JBI Associates Ltd. Partnership (In Re Jackson Brook Institute, Inc.)District Court, D. Maine · 1998
- Cruz-Gómez v. Rivera-HernándezCourt of Appeals for the First Circuit · 2006
3Cited by3 opinions
- Internal Revenue Service v. MurphyDistrict Court, D. Maine · 2016
- Internal Revenue Service v. MurphyUnited States Bankruptcy Court, D. Maine · 2015
- In Re: Oliver C & I Corp.District Court, D. Puerto Rico · 2020