In Re Ford
District Court, S.D. Ohio
1Opinion of the Court
MEMORANDUM AND ORDER
HOLSCHUH, District Judge.
This appeal arises out of the collection and payment of trust fund taxes by a corporation, Village Junction Restaurant, Inc., formerly owned by Jon Ford. Mr. Ford, the sole shareholder, was responsible for collecting and remitting the trust fund taxes to the Internal Revenue Service. Believing that these taxes had not been paid in full following the sale of the corporation in August 1986, the IRS assessed a penalty against Mr. Ford in March 1988 1 and later, in January 1993, filed a proof of claim in the Ford’s chapter 11 bankruptcy proceeding…
2Cases cited19 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Catlin v. United StatesSupreme Court of the United States · 1945
- Bull v. United StatesSupreme Court of the United States · 1935
- Slodov v. United StatesSupreme Court of the United States · 1978
- In The Matter Of Fidelity Holding Company, Ltd.Court of Appeals for the Fifth Circuit · 1988
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3Cited by8 opinions
- Abboud v. Abboud (In Re Abboud)United States Bankruptcy Court, N.D. Oklahoma · 1999
- Boone v. Barnes (In Re Barnes)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2001
- In Re Thinking MacHines Corp.United States Bankruptcy Court, D. Massachusetts · 1996
- In Re Howard Industries, Inc.United States Bankruptcy Court, S.D. Ohio · 1997
- Vergos v. Timber Creek, Inc.District Court, W.D. Tennessee · 1996
3 more not listed; retrieve them via the Exa API.