Legal Opinion
In Re Roberts
United States Bankruptcy Court, C.D. Illinois
Decided August 24, 1987No. 19-70165PublishedCited by 6 opinions
1Opinion of the Court
OPINION
LARRY LESSEN, Chief Judge.
The issue before the Court is whether estate taxes, payable as a result of the death of the Debtor’s mother in 1980, are debts that arose out of a farming operation for purposes of 11 U.S.C. Sec. 101(17)(A).
The Debtor filed a petition in bankruptcy pursuant to Chapter 12 of the Bankruptcy Code on April 15, 1987. She has been the sole operator of two farms in Schuyler County, Illinois, since the death of her mother on June 13, 1980. Previously, she assisted her mother in the operation of the farms.
On May 21, 1987, Citizens National Bank filed a motion to…
2Cases cited2 opinions
- In the Matter of Bernard Armstrong, Debtor-AppellantCourt of Appeals for the Seventh Circuit · 1987
- Matter of RinkerUnited States Bankruptcy Court, S.D. Iowa · 1987
3Cited by6 opinions
- First National Bank v. Woods (In Re Woods)Court of Appeals for the Tenth Circuit · 2014
- In Re George Roger Easton and Elsie M. Easton, Debtors. Otoe County National Bank v. George Roger Easton and Elsie M. EastonCourt of Appeals for the Eighth Circuit · 1989
- In Re ReakUnited States Bankruptcy Court, E.D. Wisconsin · 1988
- In Re SaundersUnited States Bankruptcy Court, M.D. Georgia · 2007
- First National Bank v. Woods (In re Woods)Bankruptcy Appellate Panel of the Tenth Circuit · 2012
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