Legal Opinion
In Re Darnell
United States Bankruptcy Court, W.D. Kentucky
Decided March 5, 1986No. 19-40119PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION
MERRITT S. DEITZ, Jr., Bankruptcy Judge.
In this case of competing prepetition tax liens, state and federal, we are urged to assign the higher priority to the lien which arose first in point of time. Under the clear language of the Bankruptcy Code we are unable to reach that result.
State and federal tax liens in excess of $100,000 were asserted against the property of John Darnell before he took bankruptcy, with the federal tax lien having been filed first. Darnell’s bankruptcy proceeded through routine administration, at the conclusion of which his trustee obtained a court…
2Cases cited6 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- Paul D. Pearlstein, Trustee for Sardis, Inc. v. U.S. Small Business Administration. Appeal of District of Columbia GovernmentCourt of Appeals for the D.C. Circuit · 1983
- Staats v. Barry (In Re Barry)United States Bankruptcy Court, S.D. Ohio · 1983
- Tuggle v. Internal Revenue Service (In Re Tuggle)United States Bankruptcy Court, N.D. Georgia · 1982
- United States of America, Creditor v. Arthur T. Wasserman, TrusteesCourt of Appeals for the First Circuit · 1958
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3Cited by4 opinions
- 16 Collier bankr.cas.2d 702, Bankr. L. Rep. P 71,754 in Re K.C. MacHine & Tool Company, Debtor, June E. Morgan, Trustee the Detroit Edison Company Dery & Dery, P.C. Hill, Lewis, Adams, Goodrich & Tait v. K.C. MacHine & Tool Company, City of DetroitCourt of Appeals for the Sixth Circuit · 1987
- In Re John Darnell, Debtor. United States of America v. John Darnell and the Commonwealth of KentuckyCourt of Appeals for the Sixth Circuit · 1987
- Morgan v. K.C. Machine & Tool Co.Court of Appeals for the Sixth Circuit · 1987
- In Re R.L. Inge Development Corp.United States Bankruptcy Court, E.D. Virginia · 1987