Legal Opinion
Osborn v. United States Department of Treasury-Internal Revenue Service (In Re Osborn)
United States Bankruptcy Court, W.D. Missouri
Decided March 23, 1979No. 18-21083PublishedCited by 3 opinions
1Opinion of the Court
DECREE OF NONDISCHARGEABILITY IN BANKRUPTCY OF PLAINTIFF LARY M. OSBORN’S INDEBTEDNESS TO DEFENDANT IN THE FORM OF PENALTIES IMPOSED PURSUANT TO SECTION 6672, TITLE 26, UNITED STATES CODE, AND JUDGMENT FOR DEFENDANT AND AGAINST PLAINTIFF LARY M. OSBORN IN THE SUM OF $60,927.26
DENNIS J. STEWART, Bankruptcy Judge.
I
Findings of Fact
Section 6672, Title 26, United States Code, provides that a person who is “required to collect, truthfully account for, and pay over” withholding and social security taxes owed by a corporation and “who willfully fails to collect such tax, or truthfully account for and…
2Cases cited10 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- United States v. SoteloSupreme Court of the United States · 1978
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
- Joseph Datlof v. United StatesCourt of Appeals for the Third Circuit · 1966
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3Cited by3 opinions
- People v. Hemingway (In Re Hemingway)District Court, N.D. New York · 1983
- Davidson v. United States of America Internal Revenue Service (In Re Summa T Corp.)United States Bankruptcy Court, E.D. Arkansas · 1987
- Smith v. United States (In Re Smith)United States Bankruptcy Court, W.D. Missouri · 1986