INTERNAL REVENUE SERVICE OF THE DEPARTMENT OF THE TREASURY OF THE UNITED STATES OF AMERICA v. JOHNSON

Justia Dockets & Filings Third Circuit Pennsylvania Western District INTERNAL REVENUE SERVICE OF THE DEPARTMENT OF THE TREASURY OF THE UNITED STATES OF AMERICA v. JOHNSON

INTERNAL REVENUE SERVICE OF THE DEPARTMENT OF THE TREASURY OF THE UNITED STATES OF AMERICA v. JOHNSON

Appellant:	INTERNAL REVENUE SERVICE OF THE DEPARTMENT OF THE TREASURY OF THE UNITED STATES OF AMERICA
Appellee:	KIRK G. JOHNSON
Case Number:	2:2008cv00836
Filed:	June 18, 2008
Court:	US District Court for the Western District of Pennsylvania
Office:	Pittsburgh Office
County:	Allegheny
Presiding Judge:	Nora Barry Fischer
Nature of Suit:	Bankruptcy Appeal (801)
Cause of Action:	28 U.S.C. § 0158 Notice of Appeal re Bankruptcy Matter (BA
Jury Demanded By:	None

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Date Filed	Document Text
March 31, 2009	Filing 11 MEMORANDUM OPINION indicating that, for the reasons stated more fully in said Memorandum Opinion, that the Court concludes that the Bankruptcy Court was authorized to permit Johnson to modify the rights of the IRS in its federal tax lien and sever th e lien from Johnsons real property in accordance with §§ 506(a) and 1123(b)(5) of the Bankruptcy Code and Johnsons confirmed Amended Plan of Reorganization. Accordingly, the appeal of the IRS is denied, and the April 18, 2008 Order of the Bankruptcy Court is affirmed. An appropriate Order follows. Signed by Judge Nora Barry Fischer on 3/31/09. (jg)

Date Filed

Document Text

March 31, 2009

Filing 11 MEMORANDUM OPINION indicating that, for the reasons stated more fully in said Memorandum Opinion, that the Court concludes that the Bankruptcy Court was authorized to permit Johnson to modify the rights of the IRS in its federal tax lien and sever th e lien from Johnsons real property in accordance with §§ 506(a) and 1123(b)(5) of the Bankruptcy Code and Johnsons confirmed Amended Plan of Reorganization. Accordingly, the appeal of the IRS is denied, and the April 18, 2008 Order of the Bankruptcy Court is affirmed. An appropriate Order follows. Signed by Judge Nora Barry Fischer on 3/31/09. (jg)

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Appellant: INTERNAL REVENUE SERVICE OF THE DEPARTMENT OF THE TREASURY OF THE UNITED STATES OF AMERICA
Represented By:	Gerald A. Role
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Appellee: KIRK G. JOHNSON
Represented By:	Gary W. Short
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