Legal Opinion
Anderson v. United States Department of the Treasury/Internal Revenue Service (In Re Anderson)
United States Bankruptcy Court, W.D. Virginia
Decided August 30, 1994No. 19-60022PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM OPINION
H. CLYDE PEARSON, Bankruptcy Judge.
The issue before the Court is whether or not this Court should abstain and dismiss the within Adversary Proceeding or hear and determine whether or not the asserted tax liability is dischargeable if the Plaintiff/Debt- or is first found to be a responsible individual within the purview of § 6672 of the Internal Revenue Code.
Oliver Morgan Anderson (“Debtor” or “Plaintiff’) filed this Adversary Proceeding under Rule 7001 seeking a determination by this Court of the dischargeability of tax liabilities asserted by the Internal Revenue Service…
2Cases cited15 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- Local Loan Co. v. HuntSupreme Court of the United States · 1934
- Perez. v. CampbellSupreme Court of the United States · 1971
- Hanover National Bank v. MoysesSupreme Court of the United States · 1902
- Williams v. United States Fidelity & Guaranty Co.Supreme Court of the United States · 1915
10 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- In Re ShapiroUnited States Bankruptcy Court, E.D. Pennsylvania · 1995
- Matter of BeiselUnited States Bankruptcy Court, S.D. Ohio · 1996
- D'Alessio v. Internal Revenue Service (In Re D'Alessio)United States Bankruptcy Court, S.D. New York · 1995
- Johnston v. City of Middletown (In re Johnston)United States Bankruptcy Court, S.D. Ohio · 2012
- Hospitality Ventures/Lavista v. Heartwood 11, L.L.C. (In Re Hospitality Ventures/Lavista)United States Bankruptcy Court, N.D. Georgia · 2004
2 more not listed; retrieve them via the Exa API.