United States v. Terrell (In Re Terrell)
District Court, N.D. Alabama
1Opinion of the Court
MEMORANDUM OF DECISION
HALTOM, District Judge.
The defendant-appellant United States of America appeals from a judgment entered by the United States Bankruptcy Court for the Northern District of Alabama, Southern Division, on June 25,1986, 65 B.R. 365, in a chapter 7 bankruptcy proceeding wherein the Bankruptcy Court held that the government bore and had failed to sustain its burden of proving by a preponderance of the evidence: (1) that debtor-appel-lee THOMAS H. TERRELL was a “respon sible person” for the 26 U.S.C. § 6672 1 penalty in connection with the failure of two closely held…
2Cases cited26 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- National Labor Relations Board v. Bildisco & BildiscoSupreme Court of the United States · 1984
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
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3Cited by9 opinions
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- Littke v. Trustcorp Mortgage Co. (In Re Littke)United States Bankruptcy Court, N.D. Indiana · 1989
- Greenberg v. United StatesDistrict Court, M.D. Pennsylvania · 1993
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