Legal Opinion
In re Aiken
District Court, D. Maine
Decided October 11, 1991No. Civ. A. No. 91-0122-B; Bankruptcy No. 88-10297PublishedCited by 2 opinions
1Opinion of the Court
ORDER ON APPEAL AND MEMORANDUM OF OPINION
BRODY, District Judge.
The question presented in this bankruptcy appeal is whether a Maine statute— since superseded — designating the county registries of deeds as the office(s) in which the Internal Revenue Service was required to file notices to perfect tax liens on a taxpayer’s “property” applied to personal as well as real property.
This case is before the Court on a stipulated record. Daniel Aiken filed a voluntary bankruptcy petition under Chapter 7 on July 29, 1988. The bankruptcy estate comprises only personal property, principally proceeds of…
2Cases cited11 opinions
- Ernst & Ernst v. HochfelderSupreme Court of the United States · 1976
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Blue Chip Stamps v. Manor Drug StoresSupreme Court of the United States · 1975
- Peter Irons v. Federal Bureau of InvestigationCourt of Appeals for the First Circuit · 1989
- Dimmitt & Owens Financial, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1986
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3Cited by2 opinions
- In Re ChristieUnited States Bankruptcy Court, D. Vermont · 1992
- Chael v. Whyte (In re Whyte)District Court, N.D. Indiana · 1993