Legal Opinion
In Re Craddock
United States Bankruptcy Court, D. Colorado
Decided January 26, 1993No. 19-10893Published
1Opinion of the Court
OPINION AND ORDER ON ASSESSED PENALTIES
CHARLES E. MATHESON, Chief Judge.
The United States of America, through its agency, the Internal Revenue Service (“IRS” or the “Government”), conducted an audit of the Debtor’s (“Debtor” or “Crad-dock”) tax returns for the tax years 1981, 1982, 1983 and 1985. After the completion of that audit, the IRS assessed taxes for each of those years. The IRS also assessed various penalties as provided by the Internal Revenue Code (“IRC”).
The Court has heretofore considered the issues pertaining to the validity of the tax assessments. Left unresolved at that time…
2Cases cited7 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- American Properties, Inc. v. CommissionerUnited States Tax Court · 1957
- Pritchett v. CommissionerUnited States Tax Court · 1974
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- In Re Hudson Oil Co., Inc.United States Bankruptcy Court, D. Kansas · 1988
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