In Re Miller (1989)
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· 17 citation events
across 9 courts.
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Of course, the IRS may be entitled to relief from the automatic stay to proceed to levy against a taxpayer-debtor’s property where it presents evidence that it meets the requirements of 11 U.S.C. §§ 362 (d)(1) or 362(d)(2).”); In re Miller, 98 B.R. 110, 113 (Bankr.N.D.Ga. 1989) (“The stay is applicable to all claims, even nondischargeable and priority claims, unless excepted by § 362(b).”).
“The stay is applicable to all claims, even nondischargeable and priority claims, unless excepted by § 362(b).”
Instead, those cases only support the propositions that the enforcement of a judicial lien, see, e.g., In re Miller, 98 B.R. 110, 113-14 (Bankr.N.D.Ga.1989), and the garnishment of wages, see, e.g., In re Hulvey, 102 B.R. 703, 704-05 (Bankr.C.D.Ill.1988), after the filing of a bankruptcy proceeding violate the automatic stay.
Instead, those cases only support the propositions that the enforcement of a judicial hen, see, e.g., In re Miller, 98 B.R. 110, 113-14 (Bankr.N.D.Ga.1989), and the garnishment of wages, see, e.g., In re Hulvey, 102 B.R. 703, 704-05 (Bankr.C.D.Ill.1988), after the filing of a bankruptcy proceeding violate the automatic stay.
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In Re Green (2004)
By effecting this post-petition release of lien, the IRS “relinquished its preferred status as the holder of a [secured] tax lien.” In re Miller, 98 B.R. 110, 112 (Bankr.N.D.Ga.1989).
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Jason W. Litvinas (2022)
Id. at 776–77 (first quoting In re Miller, 98 B.R. 110, 112 (Bankr.
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Hannon v. City of Newton (2011)
In short, as the bankruptcy court for the Northern District of Georgia observed, “by discharging the tax liens pursuant to [§ 6325(b)(2) ], the Service relinquished its preferred status as the holder of a tax lien.” In re Miller, 98 B.R. 110, 112 (Bkrtcy.N.D.Ga.1989) (drawing the same distinction between 26 U.S.C. § 6325 (b)(2) and (b)(3)).
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Rogers v. Overstreet (In Re Rogers) (1994)
In re Becker, 136 B.R. 113 , 116 n. 1 (Bankr.D.N.J.1992); In re Miller, 98 B.R. 110, 113 (Bankr.N.D.Ga.1989) (Murphy, B.J.).
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Matter of Ungar (1989)
Pursuant to 26 U.S.C. §§ 6321 and 6322, a tax lien arises at the time that the tax is assessed, In re Miller, 98 B.R. 110, 112 (Bankr.N.D.Ga.1989); the filing of the notice of federal tax lien only perfects the lien.
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Hendrix v. Page (1994)
See id. at 113-14 ; Maritime Electric, 959 F.2d at 1206 .
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Roper v. Barclay (In Re Roper) (2002)
See also In re Miller, 98 B.R. 110 (Bankr.N.D.Ga.1989).