Legal Opinion
Clark v. United States (In Re Clark)
United States Bankruptcy Court, M.D. Florida
Decided September 5, 1986No. Bankruptcy No. 85-1956, Adv. No. 85-0342PublishedCited by 7 opinions
1Opinion of the Court
ORDER ON MOTION FOR SUMMARY JUDGMENT
ALEXANDER L. PASKAY, Bankruptcy Judge.
The matter under consideration is the dischargeability vel non of an admitted liability for Federal taxes of Douglas E. Clark and Nancy A. Clark, the Debtors involved in the above-captioned Chapter 7 case. The taxes involved in this controversy are asserted by the United States Government Internal Revenue Service (IRS) against both Debtors and are based on 26 U.S.C. § 6672, which imposes one hundred percent penalty on the “responsible officer” who failed to collect and to pay over to the Government withholding taxes…
2Cases cited7 opinions
- Cool Fuel, Incorporated v. William H. Connett, Etc.Court of Appeals for the Ninth Circuit · 1982
- Mountain States Telephone & Telegraph Co. v. Pueblo of Santa AnaSupreme Court of the United States · 1985
- United States v. SoteloSupreme Court of the United States · 1978
- Sarah Viger v. Commercial Insurance Company of Newark, New JerseyCourt of Appeals for the Third Circuit · 1983
- Coleman v. Internal Revenue Service (In Re Coleman)United States Bankruptcy Court, D. Kansas · 1982
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Queen v. United States (In Re Queen)District Court, S.D. West Virginia · 1992
- George v. California State Board of Equalization (In Re George)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1989
- In Re ClateUnited States Bankruptcy Court, W.D. Pennsylvania · 1987
- In Re PalijUnited States Bankruptcy Court, D. New Jersey · 1996
- Garrett v. Internal Revenue Service (In Re Garrett)United States Bankruptcy Court, E.D. Virginia · 1991
2 more not listed; retrieve them via the Exa API.