Legal Opinion
Cline v. Internal Revenue Service (In Re Cline)
United States Bankruptcy Court, W.D. New York
Decided March 31, 1989No. 2-14-20080PublishedCited by 13 opinions
1Opinion of the Court
JOHN W. CREAHAN, Bankruptcy Judge.
On January 22, 1982, the above named debtors filed a joint petition for relief under Chapter 13 of the Bankruptcy Code. The case was subsequently converted to one under Chapter 11. The Internal Revenue Service (I.R.S.), a creditor in the case, is the holder of a claim in the amount of $51,302.06. The claim is grounded on a one hundred (100%) percent penalty assessment against the debtors for unpaid trust fund employment taxes of Superior Welding and Manufacturing Company, Inc., a now defunct corporation of which the debtors were “responsible officers.” The…
2Cases cited8 opinions
- Maryland Casualty Co. v. Pacific Coal & Oil Co.Supreme Court of the United States · 1941
- Bruning v. United StatesSupreme Court of the United States · 1964
- United States v. Daniel FaticoCourt of Appeals for the Second Circuit · 1979
- Ingram v. KumarCourt of Appeals for the Second Circuit · 1978
- In Re Jaylaw Drug, Inc., Debtor. Jaylaw Drug, Inc. v. United States Internal Revenue Service, and Empire National BankCourt of Appeals for the Second Circuit · 1980
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- In Re Joanne G. Burns, Debtor. Joanne G. Burns v. United States of America, Acting by and Through the Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1989
- In Re ShelbayahUnited States Bankruptcy Court, N.D. Georgia · 1994
- Charles E. Bradley and David P. Agnew v. United StatesCourt of Appeals for the Second Circuit · 1991
- Woodward v. United States, Internal Revenue Service (In Re Woodward)United States Bankruptcy Court, D. Oregon · 1990
- California, State Board of Equalization v. Ward (In Re Artisan Woodworkers)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1998
8 more not listed; retrieve them via the Exa API.