Legal Opinion
Davis v. Lamesa Independent School District (In Re Davis)
United States Bankruptcy Court, N.D. Texas
Decided June 3, 1981No. 19-30519PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
BILL H. BRISTER, Bankruptcy Judge.
This Memorandum and Order treats the subject of when a tax is “assessed” within the meaning of §§ 507(a)(6)(B) and 523(a)(1)(A).
The debtors filed petition for order for relief under Chapter 7 of Title 11, United States Code, on August 29, 1980. On December 9,1980, after discharge hearing contemplated by § 524(d), order was entered discharging the debtors from all dischargea-ble debts.
Prior to the time the bankruptcy proceedings were initiated the debtors had conducted business in Lamesa, Texas, under the common names and styles of…
2Cases cited5 opinions
- George v. DeanTexas Supreme Court · 1877
- State of Texas v. FarmerTexas Supreme Court · 1900
- Sullivan v. BitterCourt of Appeals of Texas · 1908
- Bexar County v. Connell Leasing Co.Court of Appeals of Texas · 1981
- Dallas Joint Stock Land Bank v. StateCourt of Appeals of Texas · 1938
3Cited by9 opinions
- In Re SpruillUnited States Bankruptcy Court, E.D. North Carolina · 1987
- In Re Garfinckels, Inc.District Court, District of Columbia · 1996
- In Re Skinner Lumber Co., Inc.United States Bankruptcy Court, D. South Carolina · 1983
- In Re Damar MacHine, Inc.United States Bankruptcy Court, D. Maine · 1983
- In Re Milit, Inc.United States Bankruptcy Court, W.D. Texas · 1999
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