Legal Opinion
Smith v. United States, Internal Revenue Service (In Re Smith)
United States Bankruptcy Appellate Panel for the Ninth Circuit
Decided January 9, 1997No. BAP No. HI-95-2256-HJO, Bankruptcy No. 94-01463, Adv. No. 95-0042PublishedCited by 4 opinions
1Opinion of the Court
OPINION
HAGAN, Bankruptcy Judge:
Robert Allen Smith, (“Appellant”) appeals an order of the bankruptcy court denying his motion for a trial by jury in an adversary proceeding he instituted against the Internal Revenue Service of the United States (“IRS”) 1 . We conclude the Appellant has no right to a trial by jury in this instance and AFFIRM.
FACTS
In 1987, the Appellant, an attorney, restructured his business from a sole proprietorship with various employees to a law corporation functioning with independent contractors. The new corporation (“RAS-CORP”) hired the former employees, now…
2Cases cited21 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- United States v. SherwoodSupreme Court of the United States · 1941
- Crowell v. BensonSupreme Court of the United States · 1932
- Granfinanciera, S.A. v. NordbergSupreme Court of the United States · 1989
- Griffin v. Oceanic Contractors, Inc.Supreme Court of the United States · 1982
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3Cited by4 opinions
- Biggers v. Internal Revenue ServiceDistrict Court, M.D. Tennessee · 2016
- Dunmore v. United States (In Re Dunmore)United States Bankruptcy Court, N.D. California · 2000
- Alan Roland v. Internal Revenue ServiceDistrict Court, E.D. Washington · 2026
- Jet Sales West LLC v. City of El PasoUnited States Bankruptcy Court, D. New Mexico · 2021