Legal Opinion
United States v. Roberts Motor Express, Inc.
District Court, N.D. New York
Decided March 21, 1973No. 68-CV-12PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM-DECISION and ORDER
JAMES T. FOLEY, Chief Judge.
In this action by its amended complaint filed November 21, 1969, the government plaintiff seeks to recover substantial tax penalties and interest from defendant Roberts Motor Express, Inc. (Roberts) that relate to its federal tax obligations. Roberts had petitioned for and completed a 1968 Arrangement under Chapter XI of the Bankruptcy Act. Under the Arrangement, the principal sum of federal taxes were paid. The issue presented for decision herein is the government claim of alleged personal liability of Roberts after this completed…
2Cases cited9 opinions
- Bruning v. United StatesSupreme Court of the United States · 1964
- Nicholas v. United StatesSupreme Court of the United States · 1966
- City of New York v. SaperSupreme Court of the United States · 1949
- Simonson v. GranquistSupreme Court of the United States · 1962
- United States v. Harvey Mighell and Florence Mighell, in the Matter of Harvey Mighell and Florence Mighell, BankruptsCourt of Appeals for the Tenth Circuit · 1959
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In Re Jaylaw Drug, Inc., Debtor. Jaylaw Drug, Inc. v. United States Internal Revenue Service, and Empire National BankCourt of Appeals for the Second Circuit · 1980
- Carlton v. Internal Revenue Service (In Re Carlton)District Court, D. New Mexico · 1982
- Matter of Peter DelGrande Corp.United States Bankruptcy Court, D. New Jersey · 1992
- Di Vincenzo v. New York City Income Tax Bureau (In Re Di Vincenzo)United States Bankruptcy Court, S.D. New York · 1979
- Benson v. Internal Revenue Service (In Re Benson)United States Bankruptcy Court, W.D. Missouri · 1986
1 more not listed; retrieve them via the Exa API.