Legal Opinion
American Bicycle Ass'n v. United States (In re American Bicycle Ass'n)
Court of Appeals for the Ninth Circuit
Decided February 12, 1990No. 88-15281PublishedCited by 24 opinions
1Opinion of the Court
DAVID R. THOMPSON, Circuit Judge:
Appellants American Bicycle Association (“debtor”) and Bernard R. Anderson appeal the district court’s order reversing the bankruptcy court’s order enjoining the Internal Revenue Service (“IRS”) from collecting a “responsible officer 100% penalty” assessed under Internal Revenue Code § 66721 against Anderson, the debtor’s secretary-treasurer. The district court had jurisdiction pursuant to 28 U.S.C. § 158(a). We have jurisdiction under 28 U.S.C. § 158(d) and we affirm.
FACTS AND PROCEEDINGS
The debtor filed for relief under Chapter 11 of the Bankruptcy Code on…
2Cases cited13 opinions
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Slodov v. United StatesSupreme Court of the United States · 1978
- South Carolina v. ReganSupreme Court of the United States · 1984
- 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
8 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- In Re Thomas W. Price, Debtor, Thomas W. Price v. United States TrusteeCourt of Appeals for the Ninth Circuit · 2004
- United States v. Stephen C. HemmenCourt of Appeals for the Ninth Circuit · 1995
- Judicial Watch, Inc. v. RossottiCourt of Appeals for the Fourth Circuit · 2003
- Michael Holland v. Westmoreland Coal CompanCourt of Appeals for the Fifth Circuit · 2020
- In Re American Bicycle AssociationCourt of Appeals for the Ninth Circuit · 1990
19 more not listed; retrieve them via the Exa API.