Legal Opinion
In Re Donald Taffi Madelaine Taffi, Debtors. Donald Taffi Madelaine Taffi v. United States
Court of Appeals for the Ninth Circuit
Decided October 10, 1995No. 94-55011, 94-55019PublishedCited by 28 opinions
1Opinion of the Court
Opinion by Chief Judge Wallace; Dissent by Circuit Judge KOZINSKI.
*307WALLACE, Chief Judge:
The Taffis (Debtors) appeal from the district court’s judgment in favor of the Internal Revenue Service (IRS). The district court held that for purposes of valuing a secured tax lien on the residence the Debtors will retain, the residence should be valued at its “fair market” value and that “hypothetical costs of sale” should not be deducted. The district court also refused to eliminate the unsecured portion of the IRS’s lien upon confirmation of the Debtors’ reorganization plan. We have jurisdiction over…
2Cases cited14 opinions
- Dewsnup v. TimmSupreme Court of the United States · 1992
- Lawrence Tractor Co. v. GregoryCourt of Appeals for the Ninth Circuit · 1983
- Jacob Ikperha Orhorhaghe v. Immigration and Naturalization ServiceCourt of Appeals for the Ninth Circuit · 1994
- United States v. Jose Carlos Chavez-Vernaza, AKA Jose Chavez, AKA "Pepe"Court of Appeals for the Ninth Circuit · 1988
- In Re Winthrop Old Farm Nurseries, Inc., Debtor. Winthrop Old Farm Nurseries, Inc. v. New Bedford Institution for SavingsCourt of Appeals for the First Circuit · 1995
9 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Willa Rosenbloom v. David PyottCourt of Appeals for the Ninth Circuit · 2014
- In the Matter of Elray and Jean Rash, Debtor. Associates Commercial Corporation v. Elray Rash and Jean E. RashCourt of Appeals for the Fifth Circuit · 1996
- Mastag Garabed Haroutunian, AKA Ohannes Sassonian AKA Matsak Haroutunian AKA Matsag Haroutunian v. Immigration and Naturalization ServiceCourt of Appeals for the Ninth Circuit · 1996
- Roe v. AndersonCourt of Appeals for the Ninth Circuit · 1998
- Roe v. AndersonCourt of Appeals for the Ninth Circuit · 1998
23 more not listed; retrieve them via the Exa API.