Legal Opinion
Hudgins v. Internal Revenue Service
District Court, E.D. Virginia
Decided July 23, 1991No. Civ. A. No. 91-5-NPublishedCited by 3 opinions
1Opinion of the Court
OPINION
DOUMAR, District Judge.
This matter is on appeal from a ruling of the Bankruptcy Court.
Plaintiff in bankruptcy Michael Steven Hudgins, appellee herein, operated a business known as Hudgins Masonry, Inc., which was incorporated until September 1984 when the Virginia State Corporation Commission terminated its certificate for failure to pay its annual registration fees. Neither Hudgins nor the defendant Internal Revenue Service was aware of this termination. Hudgins continued to operate his business under the name Hudgins Masonry, Inc., and the IRS continued to treat the business as a…
2Cases cited13 opinions
- In Re Anthony R. Martin-Trigona, in Re New Haven Radio, Inc., Debtors. New Haven Radio, Inc. v. Daniel Meister, TrusteeCourt of Appeals for the Second Circuit · 1985
- United States v. Union Central Life Insurance Co.Supreme Court of the United States · 1961
- Flip Mortgage Corp. v. McElhoneCourt of Appeals for the Fourth Circuit · 1988
- McLean Bank v. NelsonSupreme Court of Virginia · 1986
- United States v. SiricoDistrict Court, S.D. New York · 1965
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3Cited by3 opinions
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- John Warner, etc. v. William MarshCourt of Appeals of Virginia · 1997
- Uninsured Employer's Fund v. William MarshCourt of Appeals of Virginia · 1997