Legal Opinion
United States of America, Internal Revenue Service v. Barlow's, Inc., in Re Barlow's Incorporated, Debtor
Court of Appeals for the Fourth Circuit
Decided July 22, 1985No. 84-1982PublishedCited by 23 opinions
1Per curiam
The Internal Revenue Service (Service) appeals from the decision of the district court affirming an order of the bankruptcy court requiring the Service to grant a credit against the tax liability owed by Barlows, Inc., in the amount of the balance due on an account receivable owned by Barlows that the Service had seized by levy. We affirm.
Barlows is a residential and commercial remodeling and construction firm. In June and July of 1982, the Service made assessments totalling $335,875.87 against Bar-lows for unpaid withholding and Federal Insurance Contribution Act (FICA) taxes for the first…
2Cases cited1 opinion
- Barlows, Inc. v. United StatesUnited States Bankruptcy Court, E.D. Virginia · 1984
3Cited by23 opinions
- Murphy v. United StatesCourt of Appeals for the First Circuit · 1995
- Bangert v. McCauley (In Re McCauley)District Court, E.D. Virginia · 1989
- Zapara v. Comm'rUnited States Tax Court · 2005
- Robert L. Cash and Evelyn L. Cash v. United States of America, Defendant-Counter v. Randall C. Block, CounterCourt of Appeals for the Fifth Circuit · 1992
- Zapara v. Comm'rUnited States Tax Court · 2006
18 more not listed; retrieve them via the Exa API.