Legal Opinion
In the Matter of Avildsen Tools & MacHine Inc., a Delaware Corporation, Debtor-Appellant. Edward B. Avildsen and Morton Balon v. United States
Court of Appeals for the Seventh Circuit
Decided July 7, 1986No. 84-2739, 85-1049PublishedCited by 40 opinions
1Opinion of the Court
COFFEY, Circuit Judge.
The appellants-taxpayers, Avildsen Tools & Machine, Inc., Edward Avildsen and Morton Balón, two of Avildsen Tools’ officers, appeal the district court’s order reversing a bankruptcy court decision and imposing a 100 percent assessment penalty, pursuant to 26 U.S.C. § 6672, for failure to pay corporate withholding taxes in violation of 26 U.S.C. § 7501. We affirm.
I
The first case in this appeal, No. 84-2739, arose from the United States' appeal of an order of the United States Bankruptcy Court for the Northern District of Illinois finding that the appellants’ corporation…
2Cases cited18 opinions
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Norene R. O'Dell v. United States of America and Jack Ruhter, Trustee in BankruptcyCourt of Appeals for the Tenth Circuit · 1964
- Fredric C. Muntwyler v. United StatesCourt of Appeals for the Seventh Circuit · 1983
- Amos v. Comm'rUnited States Tax Court · 1966
- George D. Hartman, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 1976
13 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- 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
- In the Matter of a & B Heating & Air Conditioning, Debtor. United States of America v. A & B Heating & Air Conditioning, Inc.Court of Appeals for the Eleventh Circuit · 1987
- Weber v. CommissionerUnited States Tax Court · 2012
- In Re Energy Resources Co., Inc., Debtor. Internal Revenue Service v. Energy Resources Co., Inc., in Re Newport Offshore, Ltd., Debtor. United States of America v. Newport Offshore, Ltd.Court of Appeals for the First Circuit · 1989
- United States v. Technical Knockout Graphics, Inc. (In re Technical Knockout Graphics, Inc.)Court of Appeals for the Ninth Circuit · 1987
35 more not listed; retrieve them via the Exa API.