Legal Opinion
Abel v. United States (In Re Abel)
District Court, E.D. Pennsylvania
Decided September 3, 1996No. Civil A. 94-7199PublishedCited by 11 opinions
1Opinion of the Court
MEMORANDUM
DuBOIS, District Judge.
This case is before the Court on an appeal from a January 5, 1994 bankruptcy court order allowing a proof of claim by the Internal Revenue Service (“IRS”) against the estate of the Appellant, Paul Abel (“debtor”), for unpaid federal withholding taxes. 1 For the reasons discussed below, the bankruptcy court’s order will be reversed.
I. BACKGROUND
This case arises from the failure of Joseph J. Abel & Sons, Inc., a construction company (“the company”), to remit federal payroll withholding taxes for the period ending June 30, 1987 through the period ending September…
2Cases cited33 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
- In The Matter Of Fidelity Holding Company, Ltd.Court of Appeals for the Fifth Circuit · 1988
- Quattrone Accountants, Inc. And Philip P. Quattrone v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1990
28 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- In Re OttoUnited States Bankruptcy Court, E.D. Pennsylvania · 2004
- In Re RothmanUnited States Bankruptcy Court, E.D. Pennsylvania · 1997
- United States v. Baskin & Sears, P.C.District Court, E.D. Pennsylvania · 1997
- Thinking MacHines Corp. v. New Mexico Taxation & Revenue DepartmentDistrict Court, D. Massachusetts · 1997
- In Re Thinking MacHines Corp.United States Bankruptcy Court, D. Massachusetts · 1996
6 more not listed; retrieve them via the Exa API.