Legal Opinion

Matter of Brahm

United States Bankruptcy Court, M.D. Florida

Decided August 12, 1985No. Bankruptcy 84-1959PublishedCited by 7 opinions

1Opinion of the Court

ORDER SUSTAINING DEBTORS OBJECTIONS TO CLAIMS OF INTERNAL REVENUE SERVICE

ALEXANDER L. PASKAY, Chief Judge.

THIS CAUSE came before the Court upon the Debtors Objection to the claim of the Internal Revenue Service for payroll taxes of Palm Beach Sleep Shops, Inc., claiming a 100% assessment penalty against Debtor, Dorothy Brahm. Although the Proof of Claim filed by the Internal Revenue Service reflects that it is based upon 26 U.S.C., Sections 6321 and 6323 for payroll taxes for the quarter ending September 30, 1983, both parties have agreed to try this case on the basis of 26 U.S.C., Sections…

2Cases cited6 opinions

  1. Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
  2. Edward J. Bloom v. United StatesCourt of Appeals for the Ninth Circuit · 1960
  3. Edwin A. And Pauline Teel v. United StatesCourt of Appeals for the Ninth Circuit · 1976
  4. Lewis C. McCarty Jr. v. The United StatesUnited States Court of Claims · 1971
  5. Amos I. Maggy v. United States of AmericaCourt of Appeals for the Ninth Circuit · 1977

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3Cited by7 opinions

  1. In Re PremoUnited States Bankruptcy Court, E.D. Michigan · 1990
  2. Prescott v. State Tax AssessorSupreme Judicial Court of Maine · 1998
  3. Schwinger v. United StatesDistrict Court, E.D. New York · 1987
  4. Hanshaw v. United States (In Re Hanshaw)United States Bankruptcy Court, M.D. Florida · 1988
  5. Haysman v. Georgia (In Re Haysman)United States Bankruptcy Court, N.D. Georgia · 2010

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

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