In Re Mattis (1988)

green · 21 citation events across 14 courts. Showing the 8 strongest citers on record (one row per citing case, strongest signal kept).

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Treatment trajectory · 1989 → 2026 · click a year to view the case as of then

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green Stangel v. United States (In Re Stangel) (1998)

Rule Authority · Bankr. N.D. Tex. · 2 citations in this opinion

See e.g., Henderson, 133 B.R. 813, 817 (Bankr.W.D.Tex.1991); In re Mattis, 93 B.R. 68, 69-70 (Bankr.E.D.Pa.1988). 17 .

green Piper v. United States (In Re Piper) (2003)

Rule Authority · Bankr. D. Mass.

See DeMarah v. United States (In re DeMarah), 62 F.3d 1248, 1251-1252 (9th Cir.1995) (“Congress has denied debtors the right to remove tax liens from their otherwise exempt property.”); Straight v. First Interstate Bank of Commerce (In re Straight), 207 B.R. 217, 228 (10th Cir.BAP1997) (§ 522(c)(2)(B) overrides the general exemption and avoidance powers granted in § 522(g) and (h)); In re Mulligan, 234 B.R. 229, 235 (Bankr.D.N.H.1999) (§ 522(h) avoidance power does not apply…

green Walkup v. First Interstate (In Re Walkup) (1995)

Rule Authority · Bankr. E.D. Cal.

A debtor’s “limited standing to avoid statutory liens” under sections 522 and 545 of the Bankruptcy Code “must be reconciled with the protection afforded perfected tax liens under 11 U.S.C. § 522 (c)(2)(B).” In re Mattis, 93 B.R. 68, 69-70, n. 2 (Bankr.E.D.Pa. 1988).

green In Re Robinson (1994)

Rule Authority · Bankr. D. Vt.

In Henderson, supra, 133 B.R. at 817 , the Court explained that “§ 522(c)(2)(B) bestows added protection on perfected tax hens and provides that exempt property remains hable for a tax hen, notice of which has been properly filed.” Thus, even for exempt property, allowing a Chapter 7 debtor to invoke the trustee’s avoidance power under § 545(2) would “circumvent the effects of § 522(c)(2)(B).” In re Mattis, 93 B.R. 68, 69 (Bkrtcy.E.D.Penn.1988) (referring to avoidance power …

green Quillard v. United States (In Re Quillard) (1993)

Rule Authority · Bankr. D.R.I.

Perry v. United States (In re Perry), 90 B.R. 565, 566 (Bankr.S.D.Fla.1988); In re Mattis, 93 B.R. 68, 70 (Bankr.E.D.Pa.1988).

green In Re Henderson (1991)

Rule Authority · Bankr. W.D. Tex.

However, some limited powers to avoid transfers are granted in Chapter 5 [specifically § 522(h)] to the debtor if the property could have been claimed as exempt but for the transfer. 2 Matter of Driscoll, 57 B.R. at 325 ; see also, In re Williams, 109 B.R. at 180 ; In re Mattis, 93 B.R. 68, 69 (Bankr.E.D.Pa.1988); In re Perry, 90 B.R. at 567 ; In re Ridgley, 81 B.R. at 67 .

green In Re Reed (1991)

Rule Authority · Bankr. D. Haw.

In re Isom, 95 B.R. 148 (9th Cir. BAP 1988); In re Mattis, 93 B.R. 68, 69-70 (Bankr.E.D.Penn.1988); Verma v. First United Federal, 91 B.R. 17, 18 (Bankr.W.D.Pa.1987).

green Dillard v. United States, Internal Revenue Service (In Re Dillard) (1990)

Cited (see also) · Bankr. N.D. Ill. · signal: see, e.g.

See, e.g., In re Mattis, 93 B.R. 68 (Bankr.E.D.Pa.1988); In re Perry, 90 B.R. 565 (Bankr.S.D.Fla.1988).