CopyCited 21 times | Published | United States Bankruptcy Court, S.D. Florida. | 1988 Bankr. LEXIS 1417
This chapter 13 debtor, relying upon 11 U.S.C. § 545(2), seeks elimination of federal tax liens as to
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Cited as authorityIn Re Wood (2005)phrase: "rule_authority"
Cited as authorityIn Re Binghi (2003)phrase: "rule_authority"
CopyCited 20 times | Published | United States Bankruptcy Court, S.D. Florida. | 6 Collier Bankr. Cas. 2d 1290, 1982 Bankr. LEXIS 3693
Briefly, as it applies to federal tax liens, § 545(2) permits a trustee to avoid the fixing of a statutory
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Cited as authorityIn Re O'Neil (1995)phrase: "rule_authority"
CopyCited 19 times | Published | Court of Appeals for the Eleventh Circuit | 1998 U.S. App. LEXIS 12807, 1998 WL 317199
2512(l)(a) and (b) 1 and 18 U.S.C. § 545. 2 The investigation included Spy Shops International
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Cited as authorityStoltz (2019)phrase: "rule_authority"
CopyCited 17 times | Published | United States Bankruptcy Court, M.D. Florida | 1987 Bankr. LEXIS 598, 15 Bankr. Ct. Dec. (CRR) 1136
Complaint to Avoid Lien of the IRS pursuant to § 545(2) of the Bankruptcy code. In essence, it is the
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CopyCited 16 times | Published | Court of Appeals for the Eleventh Circuit | 13 Collier Bankr. Cas. 2d 1053, 1985 U.S. App. LEXIS 23371
1985) on page 545-18 says the following: Section 545(2) is the most important of the four paragraphs
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Cited as authoritySchlossberg (2015)phrase: "rule_authority"
Cited as authorityIvester (2008)phrase: "rule_authority"
CopyCited 9 times | Published | District Court, N.D. Florida | 1991 U.S. Dist. LEXIS 13505, 1991 WL 334784
for certain personal property under 11 U.S.C. § 545(2). On cross motions for summary judgment, the Bankruptcy
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Cited "but see"Diperna (1996)phrase: "but see"
Cited as authorityDiperna (1996)phrase: "rule_authority"
CopyCited 8 times | Published | United States Bankruptcy Court, N.D. Florida | 24 Collier Bankr. Cas. 2d 1039, 1990 Bankr. LEXIS 2522, 21 Bankr. Ct. Dec. (CRR) 92, 1990 WL 188686
avoiding powers as set forth in § 545(2) of the Bankruptcy Code. Section 545(2) of the Bankruptcy Code provides:
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Cited as authoritySierer (1991)phrase: "rule_authority"
CopyCited 6 times | Published | United States Bankruptcy Court, M.D. Florida | 1996 Bankr. LEXIS 555, 77 A.F.T.R.2d (RIA) 2267, 1996 WL 364716
vehicles and personal property pursuant to Section 545(2) of the Bankruptcy Code. In Count II of the
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CopyCited 10 times | Published | Court of Appeals for the Eleventh Circuit
18 U.S.C. §§ 2512(1)(a) and (b)1 and 18 U.S.C. § 545.2 The 1 Section 2512(1)(a) and (b) read as
CopyCited 6 times | Published | District Court, S.D. Florida | 1988 WL 88084
alleges that the claimants violated Title 18 U.S.C. § 545[2] by *1319 importing merchandise that bears a protected
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CopyCited 4 times | Published | United States Bankruptcy Court, M.D. Florida
and is therefore avoidable by CIOC pursuant to § 545(2) of the Bankruptcy Code. 29. The Court will, therefore
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CopyCited 3 times | Published | United States Bankruptcy Court, M.D. Florida | 8 Fla. L. Weekly Fed. B 188, 1994 Bankr. LEXIS 1521, 1994 WL 526035
liens, avoidance of liens pursuant to 11 U.S.C. § 545(2), avoidance of preferential and fraudulent transfers
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Cited as authorityAcosta (1996)phrase: "rule_authority"
CopyCited 3 times | Published | United States Bankruptcy Court, M.D. Florida | 37 Collier Bankr. Cas. 2d 1769, 10 Fla. L. Weekly Fed. B 358, 1997 Bankr. LEXIS 499, 79 A.F.T.R.2d (RIA) 2344, 1997 WL 274256
to his interest in an IRA pursuant to 11 U.S.C. § 545(2) and 26 U.S.C. § 6323(b). As to Count IV, the Debtor
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Cited as authorityIn Re Perez (2010)phrase: "rule_authority"
Cited as authorityAlfano (1999)phrase: "rule_authority"
CopyCited 2 times | Published | United States Bankruptcy Court, S.D. Florida. | 31 U.C.C. Rep. Serv. 2d (West) 240, 10 Fla. L. Weekly Fed. B 112, 37 Collier Bankr. Cas. 2d 64, 1996 Bankr. LEXIS 1428, 78 A.F.T.R.2d (RIA) 7515
Thomas Co.,
51 B.R. 66 (Bankr.W.D.Ky.1985). Section 545(2) of the Bankruptcy Code gives the Trustee the
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CopyCited 2 times | Published | United States Bankruptcy Court, M.D. Florida | 1995 Bankr. LEXIS 838, 76 A.F.T.R.2d (RIA) 5326, 1995 WL 545296
contends Section 349(b)(1)(B)[1] by referring to Section 545(2)[2], establishes a presumption that statutory
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Cited as authorityDudley (2011)phrase: "rule_authority"
Cited as authorityIn Re Keuler (2008)phrase: "rule_authority"
Cited as authorityIn Re Prine (1997)phrase: "rule_authority"
CopyCited 3 times | Published | United States Bankruptcy Court, S.D. Florida. | 1983 Bankr. LEXIS 6992
utilizing its avoiding powers under 11 U.S.C. § 545(2). The only other theory advanced by the Trustee
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CopyCited 3 times | Published | United States Bankruptcy Court, M.D. Florida | 7 Fla. L. Weekly Fed. B 81, 1993 Bankr. LEXIS 663, 71 A.F.T.R.2d (RIA) 1223
avoidance of the statutory tax lien under 11 U.S.C. § 545(2). The basis for the Plaintiff's claim is that the
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CopyCited 2 times | Published | United States Bankruptcy Court, M.D. Florida | 15 Employee Benefits Cas. (BNA) 1059, 1992 Bankr. LEXIS 85, 1992 WL 13037
statutory liens on properties of the estate. Further, § 545(2) provides that a lien is unenforceable and avoidable
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CopyCited 2 times | Published | United States Bankruptcy Court, S.D. Florida. | 1997 Bankr. LEXIS 1434, 80 A.F.T.R.2d (RIA) 6480
avoid the lien of the IRS pursuant to 11 U.S.C. § 545(2) and 26 U.S.C. § 6323(b) and (c). Section 545 of
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CopyCited 5 times | Published | United States Bankruptcy Court, M.D. Florida | 1991 WL 269973
avoid any unperfected statutory liens pursuant to § 545(2) of the Bankruptcy Code.
72 B.R. 483. Based on
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CopyCited 1 times | Published | United States Bankruptcy Court, M.D. Florida | 16 Fla. L. Weekly Fed. B 216, 2003 Bankr. LEXIS 1079, 2003 WL 22056233
unenforceable against the estate pursuant to 11 U.S.C. § 545(2). A separate Final Judgment shall be entered in
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CopyCited 1 times | Published | United States Bankruptcy Court, M.D. Florida | 1993 Bankr. LEXIS 2066, 72 A.F.T.R.2d (RIA) 5074, 1993 WL 330543
Plaintiff's attack on the tax lien is based on § 545(2) of the Bankruptcy Code. In opposition, the Government
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CopyCited 1 times | Published | United States Bankruptcy Court, M.D. Florida
Suter timely filed claims of lien. II. 11 U.S.C. § 545(2) The issue presented this Court is whether the
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CopyPublished | United States Bankruptcy Court, M.D. Florida | 1985 Bankr. LEXIS 6290
whether or not such purchaser, in fact, exists, § 545(2). Lastly, a statutory lien granted to landlord
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