United States, Internal Revenue Service v. Isom (In Re Isom)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
ASHLAND, Bankruptcy Judge:
The United States appeals a grant of summary judgment in favor of Robert and Mary Isom (debtors) ordering the removal of prepetition tax liens. We reverse.
FACTS
The facts in this case are undisputed. Debtors owed the United States personal income taxes for the years 1974 through 1982, when they filed a Chapter 7 petition in March 1987. The debtors brought an adversary proceeding seeking a determination that the tax obligations were dis-chargeable and sought an order requiring the Internal Revenue Service (IRS) to release its prepetition tax liens pursuant to 26…
2Cases cited7 opinions
- Louisville Joint Stock Land Bank v. RadfordSupreme Court of the United States · 1935
- David D. Darring v. Larry Kincheloe, Superintendent of the Washington State PenitentiaryCourt of Appeals for the Ninth Circuit · 1986
- Edward Ashton v. Kenneth CoryCourt of Appeals for the Ninth Circuit · 1986
- Long v. BullardSupreme Court of the United States · 1886
- Long and Wife v. BullardSupreme Court of the United States · 1886
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- In Re Robert H. Isom Mary E. Isom, Debtors. Robert H. Isom Mary E. Isom v. United States of America, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1990
- Bisch v. United States (In Re Bisch)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1993
- Frengel v. Internal Revenue Service (In Re Frengel)United States Bankruptcy Court, N.D. Ohio · 1989
- Dillard v. United States, Internal Revenue Service (In Re Dillard)United States Bankruptcy Court, N.D. Illinois · 1990
- In Re ReedUnited States Bankruptcy Court, D. Hawaii · 1991
9 more not listed; retrieve them via the Exa API.