United States v. Fuller (In Re Fuller)

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• resolving “an apparent conflict between federal tax law and bankruptcy law ... in favor of debtors and federal bankruptcy law”
• finding that the IRS is not entitled to be excepted from the automatic stay violation provisions of § 362, in a case where the IRS tried to attach a prepetition tax lien, pursuant to IRC § 6321, against funds inherited by the debtor 120 days after the petition date
• finding that the IRS is not entitled to be excepted from the automatic stay provisions of § 362, in a case where the IRS tried to attach a prepetition tax lien, pursuant to IRC § 6321, against funds inherited by the debtor 120 days after the petition date
• lien did not attach to postpetition inheritance brought into bankruptcy estate on ground that it was received within 180 days of filing of petition

Source: CourtListener parenthetical corpus (CC0).