Legal Opinion
In re Parsons
United States Bankruptcy Court, W.D. Texas
Decided December 12, 2014No. 12-12649-TMDPublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION
TONY M. DAVIS, Bankruptcy Judge.
A Chapter 7 trustee may, under section 724(b) of the Bankruptcy Code, sell estate property encumbered by tax liens, and then collect his administrative expenses from proceeds of the sale. In this ea'se, the Court concludes that a trustee may not collect administrative expenses by forcing the sale of a Texas homestead, encumbered by IRS liens but claimed as exempt, even if there is no equity in the property.
I. Factual and Procedural Background
Kirby W. Parsons and Mary A. Battag-lia (the “Debtors”) filed for bankruptcy on November 29, 2012,…
2Cases cited13 opinions
- Schwab v. ReillySupreme Court of the United States · 2010
- In the Matter of Kelly P. Bradley, Debtor. Kelly P. Bradley v. Pacific Southwest Bank, FsbCourt of Appeals for the Fifth Circuit · 1992
- The Matter Of: Michael Zibman Jamie Bailey Zibman, Debtors. Michael Zibman Jamie Bailey Zibman v. Rodney D. Tow, TrusteeCourt of Appeals for the Fifth Circuit · 2001
- Bankr. L. Rep. P 71,664 in Re John Hugh Niland, Debtor. Tim Truman and John Niland v. Darwin Deason v. Continental Savings AssociationCourt of Appeals for the Fifth Circuit · 1987
- Viegelahn v. Frost (In Re Frost)Court of Appeals for the Fifth Circuit · 2014
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3Cited by4 opinions
- Romo v. Montemayor (In re Montemayor)United States Bankruptcy Court, S.D. Texas · 2016
- In re ChildersUnited States Bankruptcy Court, D. South Carolina · 2015
- In re ColliauUnited States Bankruptcy Court, W.D. Texas · 2016
- Giles-Flores v. Braeburn Plaza, Inc.United States Bankruptcy Court, S.D. Texas · 2022