In re American Biomaterials Corp.
Court of Appeals for the Third Circuit
1Opinion of the Court
OPINION OF THE COURT
D. BROOKS SMITH, District Judge.
The government appeals an order of the United States District Court for the District of New Jersey affirming a bankruptcy court order denying the government statutory penalties for appellee American Bio-materials Corporation’s (American’s) failure to file timely tax returns and pay federal taxes duly owed. The bankruptcy court had jurisdiction of this matter under 28 U.S.C. § 157(b); the district court had jurisdiction of the appeal from the bankruptcy court under 28 U.S.C. § 158(a); this Court has jurisdiction from the final order of the…
2Cases cited30 opinions
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