Legal Opinion
Queen v. United States (In Re Queen)
District Court, S.D. West Virginia
Decided September 18, 1992No. Bankruptcy No. 89-30131, Civ. A. No. 3:90-1119, Adv. No. 90-0074PublishedCited by 19 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
STAKER, District Judge.
The plaintiff below in the adversary proceeding in the Bankruptcy Court, and who is also the bankruptcy debtor, has appealed the dismissal of his complaint and amended complaint in that proceeding. He contends that the Bankruptcy Court erred by refusing to find that a penalty assessed against him by the Internal Revenue Service (hereinafter “IRS”) pursuant to 26 U.S.C.A. § 6672(a) (West Supp.1992) 1 was discharged as a debt when he received his discharge from bankruptcy. Finding no error, this court affirms the rulings of the Bankruptcy Court.
2Cases cited15 opinions
- United States v. SoteloSupreme Court of the United States · 1978
- In the Matter of John West Gwilliam, Bankrupt. John West Gwilliam v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- In Re HuntUnited States Bankruptcy Court, N.D. Texas · 1989
- In Re GalvanoUnited States Bankruptcy Court, E.D. New York · 1990
- Bangert v. McCauley (In Re McCauley)District Court, E.D. Virginia · 1989
10 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- New Haven Projects Ltd. Liability Co. v. City of New HavenCourt of Appeals for the Second Circuit · 2000
- Northbrook Partners LLP v. County of Hennepin (In Re Northbrook Partners LLP)United States Bankruptcy Court, D. Minnesota · 2000
- In Re ShapiroUnited States Bankruptcy Court, E.D. Pennsylvania · 1995
- Williams v. United States, Internal Revenue Service (In Re Williams)United States Bankruptcy Court, W.D. Pennsylvania · 1995
- D'Alessio v. Internal Revenue Service (In Re D'Alessio)United States Bankruptcy Court, S.D. New York · 1995
14 more not listed; retrieve them via the Exa API.