Legal Opinion
Pointer v. United States (In re Pointer)
United States Bankruptcy Court, M.D. Georgia
Decided May 7, 2014No. Bankruptcy No. 07-31070-JPS; Adversary No. 13-3090PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION
JAMES P. SMITH, Bankruptcy Judge.
This matter comes to the Court on the motion to dismiss by the United States of America, Department of Treasury, d/b/a Internal Revenue Service (“IRS”). For the reasons stated herein, the motion is granted.
FACTS AND PROCEDURAL POSTURE
The facts in this case are not in dispute and are established by the record. Debtors filed their voluntary Chapter 13 petition on November 5, 2007. Their plan was confirmed by order dated February 27, 2008. The confirmed plan provided that all priority claims under 11 U.S.C. § 507 would be paid in full.
Initially,…
2Cases cited7 opinions
- Morrison v. National Australia Bank Ltd.Supreme Court of the United States · 2010
- Bryant v. RichCourt of Appeals for the Eleventh Circuit · 2008
- Hoogerheide v. Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 2011
- Kuhl v. United StatesCourt of Appeals for the Second Circuit · 2006
- Jacoway v. Department of Treasury-Internal Revenue Service (In Re Graycarr, Inc.)United States Bankruptcy Court, W.D. Arkansas · 2005
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3Cited by2 opinions
- Langston v. Internal Revenue Serv. (In re Langston)United States Bankruptcy Court, E.D. California · 2019
- Jesse Mendoza, Sr. v. United States of America through its agency Internal Revenue ServiceUnited States Bankruptcy Court, D. New Mexico · 2026