In the Matter of Jimmy Frank Murphy, Bankrupt. Jimmy Frank Murphy v. United States of America Internal Revenue Service

In this case the district court reversed a bankruptcy judge’s determination that a 100 percent penalty tax for withholding and F.I.C.A. taxes assessed against a responsible corporate officer, 26 U.S.C.A. § 6672 was a dischargeable debt, the collection of which was barred by the discharge granted to the officer in his personal bankruptcy proceeding. Having been adjudicated a bankrupt and released from all his dischargeable debts, the bankrupt filed an application seeking a determination of the discharge-ability of the tax assessments made against him. The bankrupt’s appeal from the adverse…