Legal Opinion

Johnston v. City of Middletown (In re Johnston)

United States Bankruptcy Court, S.D. Ohio

Decided December 21, 2012No. Bankruptcy No. 11-34480; Adversary No. 11-3368PublishedCited by 11 opinions

1Opinion of the Court

Decision Dismissing Counts I & II on the Basis of Lack of Jurisdiction Over the Responsible Person Determination, and in the Alternative, Abstaining from Counts I & II, and Dismissing Count III on the Basis of Standing

GUY R. HUMPHREY, Bankruptcy Judge.

1. Introduction

The issues before the court in this no asset Chapter 7 case are whether the court has the jurisdiction to make determinations as to whether the debtor was the person responsible under applicable tax law for the payment of income taxes withheld from employees’ wages to the United States Internal Revenue Service (“IRS”) and the City…

2Cases cited50 opinions

Bender v. Williamsport Area School DistrictSupreme Court of the United States · 1986
In Re Pacor, Inc. v. John Higgins, Jr. And Louise HigginsCourt of Appeals for the Third Circuit · 1984
Celotex Corp. v. EdwardsSupreme Court of the United States · 1995
In the Matter of CHICAGO, MILWAUKEE, ST. PAUL & PACIFIC RAILROAD COMPANY, Debtor. Appeal of CMC HEARTLAND PARTNERSCourt of Appeals for the Seventh Circuit · 1993
In Re American Hardwoods, Inc., Debtor. American Hardwoods, Inc. v. Deutsche Credit CorporationCourt of Appeals for the Ninth Circuit · 1989

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3Cited by11 opinions

Junk v. CitiMortgage, Inc. (In re Junk)United States Bankruptcy Court, S.D. Ohio · 2014
In re DavenportUnited States Bankruptcy Court, District of Columbia · 2015
Jung v. Internal Revenue Serv. (In re Jung)United States Bankruptcy Court, W.D. Wisconsin · 2019
In re E.C. Morris Corp.Bankruptcy Appellate Panel of the Sixth Circuit · 2014
Westlake Flooring Co. v. Staggs (In re Staggs)United States Bankruptcy Court, N.D. Alabama · 2016

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