Legal Opinion

United States v. Fuller (In Re Fuller)

United States Bankruptcy Appellate Panel for the Ninth Circuit

Decided January 6, 1992No. BAP No. WW-91-1166-MeRO, Bk. No. 89-06646PublishedCited by 17 opinions

1Opinion of the Court

OPINION

Before MEYERS, RUSSELL and OLLASON, Bankruptcy Judges. MEYERS, Chief Judge:

Chapter 7 Debtors filed a motion for summary judgment seeking a determination that a federal tax lien did not attach to the post-petition inheritance that became property of the estate pursuant to Section 541(a)(5)(A) of the Bankruptcy Code (“Code”). The trial court granted summary judgment in favor of the debtors. We AFFIRM.

II

FACTS

Byron and Sharon Fuller (“Debtors”) filed for protection under Chapter 7 of the Bankruptcy Code (“Code”) on September 13, 1989. On January 11, 1990, one hundred and twenty days later,…

2Cases cited14 opinions

  1. United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
  2. United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
  3. United States v. City of New BritainSupreme Court of the United States · 1954
  4. Glass City Bank v. United StatesSupreme Court of the United States · 1945
  5. United States of America on Behalf of Its Agency Internal Revenue Service v. William H. Norton, Carrie W. Norton, F/k/a Carrie A. WoodwardCourt of Appeals for the Third Circuit · 1983

9 more not listed; retrieve them via the Exa API.

3Cited by17 opinions

  1. In Re Roger G. Connor, Debtor. Roger G. Connor v. United StatesCourt of Appeals for the Ninth Circuit · 1994
  2. United States v. Carey (In Re Wade Cook Financial Corp.)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2007
  3. Alliance Capital Management L.P. v. County of Orange (In Re County of Orange)District Court, C.D. California · 1995
  4. Fingers v. United States (In Re Fingers)United States Bankruptcy Court, S.D. California · 1993
  5. In Re EarleyUnited States Bankruptcy Court, N.D. Illinois · 2004

12 more not listed; retrieve them via the Exa API.

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