Raihl v. United States (In Re Raihl)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
BARRY RUSSELL, Bankruptcy Judge:
The debtors appeal the bankruptcy court’s decision to allow the attachment of a federal tax lien on the debtors’ interest in a vested company pension plan. AFFIRMED.
I. FACTS
The facts are not in dispute. In 1979, Debtor-Appellants David M. Raihl (“Raihl”) and June S. Raihl, husband and wife (the “Raihls”), had invested the majority of their savings in limited partnerships. The Raihls filed personal tax returns for the years 1980, 1981, 1983, 1984 and 1986, taking deductions in the amounts directed by the relevant general partner.
Beginning in 1987 the IRS…
2Cases cited15 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. RodgersSupreme Court of the United States · 1983
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. BessSupreme Court of the United States · 1958
- Bronner v. Gill (In Re Bronner)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1992
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- Jones v. Internal Revenue Service (In Re Jones)United States Bankruptcy Court, District of Columbia · 1997
- Schreiber v. United States, Department of the Treasury Internal Revenue Service (In Re Schreiber)United States Bankruptcy Court, N.D. Illinois · 1994
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