Legal Opinion
Jon Co. v. United States (In Re Jon Co.)
District Court, D. Colorado
Decided June 22, 1983No. Civ. A. No. 83-K-631, Adv. No. 82-MC-2519PublishedCited by 55 opinions
1Opinion of the Court
OPINION
KANE, District Judge.
This case presents an issue of first impression in this circuit and reflects a split of authority between two other circuit courts. It is an appeal from an order of the bankruptcy court enjoining the Internal Revenue Service from enforcing a third-party summons issued pursuant to 26 U.S.C. § '7609(c)(2)(B). At issue is whether the bankruptcy court may enjoin the Service from collecting or attempting to collect a 100% penalty against responsible corporate officers and directors for failure to collect and pay over certain employment-related taxes. 1 For the reasons…
2Cases cited10 opinions
- Warth v. SeldinSupreme Court of the United States · 1975
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- 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
- Graham v. CommissionerUnited States Tax Court · 1980
- In Re Major Dynamics, Inc.United States Bankruptcy Court, S.D. California · 1981
5 more not listed; retrieve them via the Exa API.
3Cited by55 opinions
- In Re Wolverine Radio CompanyCourt of Appeals for the Sixth Circuit · 1991
- Pressimone v. Internal Revenue Service (In Re Pressimone)District Court, N.D. New York · 1984
- In Re Original Wild West Foods, Inc.United States Bankruptcy Court, W.D. Texas · 1984
- Holland Industries, Inc. v. United States (In Re Holland Industries, Inc.)United States Bankruptcy Court, S.D. New York · 1989
- Datair Systems Corp. v. Starkey (In Re Datair Systems Corp.)United States Bankruptcy Court, N.D. Illinois · 1983
50 more not listed; retrieve them via the Exa API.