Legal Opinion

United States v. Huckabee Auto Co.

Court of Appeals for the Eleventh Circuit

Decided March 10, 1986No. 85-8190PublishedCited by 111 opinions

1Per curiam

Huckabee Auto Company and its corporate officers, Leo B. Huckabee, Jr., and Leo B. Huckabee, III, appeal from the judgment of the district court. The judgment reversed the order of the bankruptcy court enjoining the Internal Revenue Service (“IRS”) from collecting an assessment under 26 U.S.C. § 6672 (1982) from the Huckabees. We affirm.

Huckabee Auto Company is currently operating under a confirmed plan of reorganization pursuant to Chapter 11 of the United States Bankruptcy Code. Prior to confirmation of the plan, the IRS filed a proof of claim which included a claim for social security and…

2Cases cited12 opinions

  1. Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
  2. Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
  3. United States v. SoteloSupreme Court of the United States · 1978
  4. Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
  5. J. A. Newsome, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1970

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3Cited by111 opinions

  1. Quattrone Accountants, Inc. And Philip P. Quattrone v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1990
  2. In the Matter of Ribs-R-Us, Inc., a Corporation of the State of New Jersey. Appeal of United States of AmericaCourt of Appeals for the Third Circuit · 1987
  3. In Re Wolverine Radio CompanyCourt of Appeals for the Sixth Circuit · 1991
  4. United States v. Walter H. Schroeder, Josephine J. Schroeder, and Louis BrodnanCourt of Appeals for the Seventh Circuit · 1990
  5. 32 Collier bankr.cas.2d 38, Bankr. L. Rep. P 77,567 in Re Salvatore J. Mazzeo, Debtor. Salvatore J. Mazzeo v. United States of America and New York State, New York State Department of Taxation and Finance, Creditor, Marianne De Rosa, TrusteeCourt of Appeals for the Second Circuit · 1997

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