Legal Opinion

Miller v. Internal Revenue Service (In Re Miller)

United States Bankruptcy Appellate Panel for the Ninth Circuit

Decided December 1, 1994No. BAP No. EC-93-2330-RVRo. Bankruptcy No. 93-20639-A-13Published

1Opinion of the Court

174 B.R. 791 (1994)

In re Guy MILLER, Debtor.

Guy MILLER, Appellant,

v.

INTERNAL REVENUE SERVICE, United States Trustee, Lawrence Loheit, Chapter 13 Trustee, Appellees.

BAP No. EC-93-2330-RVRo. Bankruptcy No. 93-20639-A-13.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Argued and Submitted September 22, 1994.

Decided December 1, 1994.

Richard Dangler, Sacramento, CA, Curtis W. Berner, San Francisco, CA, for appellant Guy Miller.

Diana P. Nowezki, Washington, DC, Thomas M. Rohall, Sacramento, CA, for appellee I.R.S., U.S.

Before RUSSELL, VOLINN and ROSS[1], Bankruptcy Judges.

OPINION

RUSSEL…

2Cases cited22 opinions

  1. Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
  2. United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
  3. Griffin v. Oceanic Contractors, Inc.Supreme Court of the United States · 1982
  4. Zaentz v. CommissionerUnited States Tax Court · 1988
  5. Heritage Hotel Ltd. Partnership I v. Valley Bank of Nevada (In Re Heritage Hotel Partnership I)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1993

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