Williams v. United States, Internal Revenue Service (In Re Williams)
United States Bankruptcy Court, W.D. Pennsylvania
1Opinion of the Court
MEMORANDUM OPINION
BERNARD MARKOVITZ, Bankruptcy Judge.
United States of America, Internal Revenue Service (hereinafter “IRS”) has brought a motion requesting the court to abstain from hearing the above adversary action in which debtor seeks a determination of her liability for unpaid employee withholding taxes.
Debtor opposes the motion and alleges that she will be unduly prejudiced if we grant the motion and abstain.
IRS’ motion will be granted for reasons set forth below.
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FACTS
Debtor filed a voluntary chapter 7 petition on June 28, 1995. A chapter 7 trustee was appointed shortly thereafter.…
2Cases cited20 opinions
- Quattrone Accountants, Inc. And Philip P. Quattrone v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1990
- Millsaps v. United States (In Re Millsaps)United States Bankruptcy Court, M.D. Florida · 1991
- In Re DiezUnited States Bankruptcy Court, S.D. Florida. · 1984
- In Re HuntUnited States Bankruptcy Court, N.D. Texas · 1989
- In Re GalvanoUnited States Bankruptcy Court, E.D. New York · 1990
15 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- In the Matter Of: Constance Luongo, Debtor. Internal Revenue Service v. Constance LuongoCourt of Appeals for the Fifth Circuit · 2001
- Roberts v. Sullivan County (In Re Penking Trust)United States Bankruptcy Court, E.D. Tennessee · 1996
- Gossman v. United States (In Re Gossman)United States Bankruptcy Court, N.D. Georgia · 1997
- Kohl v. IRS (In Re Kohl)United States Bankruptcy Court, N.D. Ohio · 2008
- Swain v. United States Department of Treasury (In Re Swain)United States Bankruptcy Court, E.D. Michigan · 2010
8 more not listed; retrieve them via the Exa API.