Legal Opinion
In Re Richard Eugene Groetken, Debtor. Richard Eugene Groetken v. State of Illinois, Department of Revenue
Court of Appeals for the Seventh Circuit
Decided April 1, 1988No. 86-3066PublishedCited by 45 opinions
1Opinion of the Court
MANION, Circuit Judge.
Richard Groetken appeals the district court’s decision that a judgment against him under the Illinois Retailer’s Occupation Tax Act was not discharged in bankruptcy. We reverse.
I
The facts in this case are not in dispute. During the years 1979 and 1980, Richard Groetken was an officer of Pizza John’s, Inc. Pizza John’s operated a restaurant in Alton, Illinois that was subject to the Illinois Retailer’s Occupation Tax Act (“Occupation Tax Act”), Ill.Rev.Stat. ch. 120, ¶¶ 440-453 (1985). 1 Pizza John’s Occupation Tax obligations to the State were left unpaid during those…
2Cases cited14 opinions
- New Jersey v. AndersonSupreme Court of the United States · 1906
- United States v. SoteloSupreme Court of the United States · 1978
- City of New York v. FeiringSupreme Court of the United States · 1941
- Turner v. WrightIllinois Supreme Court · 1957
- In Re John Arthur Rosenow v. State of Illinois, Department of Revenue, in Re Robert M. Hull v. State of Illinois, Department of RevenueCourt of Appeals for the Seventh Circuit · 1983
9 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- In Re National Steel Corp.United States Bankruptcy Court, N.D. Illinois · 2005
- George v. California State Board of Equalization (In Re George)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1989
- Gaetano Rizzo v. State of Mich. Dep't of TreasuryCourt of Appeals for the Sixth Circuit · 2014
- Illinois, Department of Revenue v. Steege (In Re Markos Gurnee Partnership)United States Bankruptcy Court, N.D. Illinois · 1993
- Brown v. ZehnderAppellate Court of Illinois · 1998
40 more not listed; retrieve them via the Exa API.