Legal Opinion
A to Z Welding & Mfg. Co. Inc. v. United States of America, Internal Revenue Service
Court of Appeals for the Eighth Circuit
Decided October 1, 1986No. 86-1079PublishedCited by 26 opinions
1Per curiam
The issue in this appeal is whether a bankruptcy court has the power to enjoin the Internal Revenue Service (IRS) from collecting a tax assessed against certain officers and shareholders of A to Z Welding & Mfg. Co., Inc. (A to Z), a bankrupt corporation, pursuant to 26 U.S.C. § 6672.
BACKGROUND
A to Z filed a petition for reorganization under Chapter 11 of the Bankruptcy Code on August 3, 1984. Thereafter, the IRS assessed a penalty against certain officers and shareholders of the debtor corporation requiring them to pay taxes withheld from its employee’s wages pursuant to 26 U.S.C. § 6672. A…
2Cases cited2 opinions
- In the Matter of Harry Stanley Bostwick and Steva Maxine Bostwick, Bankrupts. Harry Stanley Bostwick v. United StatesCourt of Appeals for the Eighth Circuit · 1975
- Terrance M. Kelly v. George O. Lethert, as District Director of Internal Revenue, District of MinnesotaCourt of Appeals for the Eighth Circuit · 1966
3Cited by26 opinions
- Kathleen A. Laughlin, Trustee v. United States Internal Revenue Service, (Two Cases). Kathleen A. Laughlin v. United States Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 1990
- 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
- American Bicycle Ass'n v. United States (In re American Bicycle Ass'n)Court of Appeals for the Ninth Circuit · 1990
- Clark v. United States (In Re Heritage Village Church & Missionary Fellowship, Inc.)District Court, D. South Carolina · 1988
- In Re StovallUnited States Bankruptcy Court, E.D. Virginia · 1997
21 more not listed; retrieve them via the Exa API.