Legal Opinion

In re Leedy

United States Bankruptcy Court, E.D. Virginia

Decided January 12, 1999No. Bankruptcy No. 98-15257-SSMPublished

1Opinion of the Court

MEMORANDUM OPINION

STEPHEN S. MITCHELL, Bankruptcy Judge.

This matter is before the court on the debtor’s objection to the claim of the Internal *679Revenue Service (“IRS”). At a scheduled hearing on December 4, 1998, the parties restricted their argument to a single legal issue and requested a later hearing for presentation of evidence concerning the value of the debtor’s personal property. Accordingly, the court treats the present matter as being in the nature of a motion for partial summary judgment. The precise issue presented— which appears to be one of first impression— is whether, for the…

2Cases cited11 opinions

Dewsnup v. TimmSupreme Court of the United States · 1992
Nobelman v. American Savings BankSupreme Court of the United States · 1993
Associates Commercial Corp. v. RashSupreme Court of the United States · 1997
Eagan v. United StatesCourt of Appeals for the First Circuit · 1996
In Re Peter Gordon Balbus, Debtor. Brown and Company Securities Corporation v. Peter Gordon BalbusCourt of Appeals for the Fourth Circuit · 1991

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