Legal Opinion
United States v. Towe (In Re Towe)
United States Bankruptcy Court, D. Montana
Decided September 4, 1992No. 19-60206PublishedCited by 15 opinions
1Opinion of the Court
MEMORANDUM DECISION
ROBERT L. EISEN, Bankruptcy Judge. I. INTRODUCTION
William Edward Towe and Cora Florence Towe, husband and wife, filed a bankruptcy petition under chapter 7 on November 14,1990. The I.R.S. previously had audited the debtors for the tax years 1969 through 1982 and had assessed federal income tax liabilities totalling $1,054,307.52. The I.R.S. also assessed penalties and lien fees for the same period totalling $264,517.63, and interest totalling $2,482,866.37.
In an attempt to satisfy the delinquent tax liabilities of the debtors, the I.R.S. levied on certain silver dollars…
2Cases cited22 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Local Loan Co. v. HuntSupreme Court of the United States · 1934
- Robi v. Five Platters, Inc.Court of Appeals for the Ninth Circuit · 1988
- Bankr. L. Rep. P 70,524 in Re Cloyd W. Devers and Barbara Devers, Debtors. Cloyd W. Devers and Barbara Devers v. Bank of Sheridan, MontanaCourt of Appeals for the Ninth Circuit · 1985
17 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Korte v. United States Internal Revenue Service (In Re Korte)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2001
- Kaler v. Craig (In Re Craig)United States Bankruptcy Court, D. North Dakota · 1996
- Jeffrey M. Goldberg & Associates, Ltd. v. Holstein (In Re Holstein)United States Bankruptcy Court, N.D. Illinois · 2003
- Olson v. United States Ex Rel. Department of Treasury (In Re Olson)United States Bankruptcy Court, D. North Dakota · 1994
- Smith v. Cooper (In Re Cooper)United States Bankruptcy Court, E.D. Arkansas · 2009
10 more not listed; retrieve them via the Exa API.