Legal Opinion
O'Neil v. United States, Department of Internal Revenue (In Re O'Neil)
United States Bankruptcy Court, S.D. New York
Decided February 2, 1995No. 19-10162PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM DECISION ON MOTION TO DISMISS AND CROSS-SUMMARY JUDGMENT MOTION ON AN ACTION TO AVOID PREFERENTIAL TRANSFER
CORNELIUS BLACKSHEAR, Bankruptcy Judge.
The Internal Revenue Service (“I.R.S.”) moved to dismiss, pursuant to Rule 12(b) of the Federal Rules of Civil Procedure (“Fed. R.Civ.P.”) and Rule 7012 of the Federal Rules of Bankruptcy Procedure (“Bankruptcy Rules”), the adversary proceeding filed by Stephen E. O’Neil (the “Debtor”) to avoid the lien of the I.R.S. (the “I.R.S. Lien”) as a preferential transfer. In response, the Debt- or filed a cross motion for summary judgment…
2Cases cited23 opinions
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- Conley v. GibsonSupreme Court of the United States · 1957
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Hishon v. King & SpaldingSupreme Court of the United States · 1984
- Carter v. StantonSupreme Court of the United States · 1972
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3Cited by5 opinions
- Askanase v. United States (In Re Guyana Development Corp.)United States Bankruptcy Court, S.D. Texas · 1995
- Mulligan v. United States (In Re Mulligan)United States Bankruptcy Court, D. New Hampshire · 1999
- Piper v. United States (In Re Piper)United States Bankruptcy Court, D. Massachusetts · 2003
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