Legal Opinion

United States v. Spector (In Re Booth Tow Services, Inc.)

District Court, W.D. Missouri

Decided October 21, 1985No. 85-0947-CV-W-6PublishedCited by 18 opinions

1Opinion of the Court

MEMORANDUM AND ORDER

SACHS, District Judge.

The above-captioned bankruptcy appeal presents an often litigated legal issue that has divided those courts that have considered it — whether a bankruptcy court can determine, in the context of a Chapter 11 reorganization proceeding for a corporate debtor, the liability of an individual officer or employee for withholding and FICA taxes under 26 U.S.C. § 6672. The bankruptcy court below, relying on Judge Pelofsky’s decision in In Re H & R Ice, Co., Inc., 24 B.R. 28 (Bkrtcy.W.D.Mo.1982), held that it could rule on the validity of the IRS assessment of…

2Cases cited13 opinions

Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
In the Matter of Harry Stanley Bostwick and Steva Maxine Bostwick, Bankrupts. Harry Stanley Bostwick v. United StatesCourt of Appeals for the Eighth Circuit · 1975
In The Matter Of Becker's Motor Transportation, Inc.Court of Appeals for the Third Circuit · 1980
Jon Co. v. United States (In Re Jon Co.)District Court, D. Colorado · 1983
In Re Major Dynamics, Inc.United States Bankruptcy Court, S.D. California · 1981

8 more not listed; retrieve them via the Exa API.

3Cited by18 opinions

In Re Wolverine Radio CompanyCourt of Appeals for the Sixth Circuit · 1991
Holland Industries, Inc. v. United States (In Re Holland Industries, Inc.)United States Bankruptcy Court, S.D. New York · 1989
Michigan Employment Security Commission v. Wolverine Radio Co. (In re Wolverine Radio Co.)Court of Appeals for the Sixth Circuit · 1991
Gennari v. United States Department of Treasury (In Re Educators Investment Corp.)United States Bankruptcy Court, D. Nevada · 1986
Brandt-Airflex Corp. v. Long Island Trust Co. (In Re Brandt-Airflex Corp.)United States Bankruptcy Court, E.D. New York · 1987

13 more not listed; retrieve them via the Exa API.