Legal Opinion
In Re Renovizors, Inc.
United States Bankruptcy Court, N.D. California
Decided September 30, 1997No. 19-10059PublishedCited by 3 opinions
1Opinion of the Court
OPINION
MARILYN MORGAN, Bankruptcy Judge.
The court is asked to determine the validity of the State Board of Equalization’s (SBE) claim against the debtor, Renovizors, Inc. (Renovizors). The SBE filed a proof of claim for $442,194.18, which includes $230,846.11 in underreported sales taxes, $57,711.71 in fraud penalties, and $130,551.75 in interest. Renovizors objects to the claim, contending that the SBE’s audit methodology is incorrect and that the fraud penalty has been unfairly assessed.
I. FACTUAL BACKGROUND
Renovizors was an interior design company that sold decorating products and provided…
2Cases cited18 opinions
- In Re WINSHIPSupreme Court of the United States · 1970
- Addington v. TexasSupreme Court of the United States · 1979
- Herman & MacLean v. HuddlestonSupreme Court of the United States · 1983
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
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3Cited by3 opinions
- California State Board of Equalization v. Renovizor's Inc. (In re Renovizor's Inc.)Court of Appeals for the Ninth Circuit · 2002
- In Re Renovizor's, Inc., Debtor. California State Board of Equalization v. Renovizor's Inc., AKA the Hang-Ups AKA the Rose Collection, Debtor-AppellantCourt of Appeals for the Ninth Circuit · 2002
- In Re: Renovizor's, Inc. Debtor. California State Board of Equalization v. Renovizor's Inc., AKA the Hangups AKA the Rose Collection, Debtor-AppellantCourt of Appeals for the Ninth Circuit · 2001