Legal Opinion
In Re Berry
United States Bankruptcy Court, E.D. Tennessee
Decided May 11, 2001No. 00-34646PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM ON OBJECTION TO CONFIRMATION OF CHAPTER 13 PLAN
RICHARD S. STAIR, Jr., Bankruptcy Judge.
The United States of America, on behalf of its agency, the Internal Revenue Service (IRS), filed an Objection to Confirmation of Chapter 13 Plan (Objection) on December 21, 2000. The IRS asserts that its claim against the Debtors’ estate should be treated as fully secured due to a federal tax lien on Debtor Jeffery Berry’s retirement account. The Debtors and the City of Knoxville Pension Board 1 disagree, contending that 11 U.S.C.A. § 541(c)(2) (West 1993) defeats the IRS’s asserted interest in…
2Cases cited12 opinions
- Patterson v. ShumateSupreme Court of the United States · 1992
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. MitchellSupreme Court of the United States · 1971
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- Howard v. United StatesTennessee Supreme Court · 1978
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3Cited by2 opinions
- United States Internal Revenue Service, Creditor-Appellee v. Donald Snyder, Debtor-AppellantCourt of Appeals for the Ninth Circuit · 2003
- Bailey v. United States (In re Bailey)Bankruptcy Appellate Panel of the First Circuit · 2018