1. Home
  2. Browse Decisions
  3. F.3d
  4. 62 F.3d
  5. 62 F.3d 1248 (1995)
 

IN RE DeMARAH

No. 94-15252.

62 F.3d 1248 (1995)

In re Douglas P. DeMARAH, Debtor. Douglas P. DeMARAH, Debtor-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided August 17, 1995.

Attorney(s) appearing for the Case

David J. Fillerup, Bakersfield, CA, for appellant.

Gary R. Allen, Christine A. Grant, Teresa E. McLaughlin, U.S. Dept. of Justice, Washington, DC, and Jeffrey R. Meyer, Office of the U.S. Atty., Washington, DC, for appellee.

Before: CHOY, CANBY and FERNANDEZ, Circuit Judges.

FERNANDEZ, Circuit Judge:

The district court reversed a bankruptcy court order, which avoided the penalty portion of a tax lien against Douglas P. DeMarah's real property. The district court also remanded the case to the bankruptcy court for allocation of the tax lien among various tax periods and types of taxes. DeMarah appealed. We affirm.

FACTS AND PROCEDURAL HISTORY

DeMarah failed to pay various federal income taxes, employment taxes, and the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases