Legal Opinion · Dissent
In Re Technical Knockout Graphics, Inc.
United States Bankruptcy Appellate Panel for the Ninth Circuit
Decided December 19, 1986No. BAP No. CC 86-1255 MoMeV, Bankruptcy No. LA 84-09114-(JA)BRPublished
1Dissent
SIDNEY C. VOLINN, Bankruptcy Judge,
dissenting:
I am constrained to respectfully dissent. Following is a brief summary of the facts, contentions and issues before the trial court.
The corporate debtor was obligated for some $490,000 in taxes, the greater part of which was for unemployment or trust fund taxes for which the corporate president is personally liable. It appears that some $13,000 of the tax debt is attributable to corporate or non-trust fund taxes which cannot be levied on corporate officers. The corporation during the course of the bankruptcy has been earning substantial profits…
2Cases cited16 opinions
- Johnson v. First National Bank Of MontevideoCourt of Appeals for the First Circuit · 1983
- Wolf v. WeinsteinSupreme Court of the United States · 1963
- In the Matter of Chicago, Milwaukee, St. Paul and Pacific Railroad Company, Debtor. Appeals of Chicago, Milwaukee, St. Paul and Pacific Railroad Company, Chicago Milwaukee Corporation, and Chicago, Milwaukee, St. Paul and Pacific Railroad Bond and Debenture Holders Protective CommitteeCourt of Appeals for the Seventh Circuit · 1986
- In Re FrostDistrict Court, D. Kansas · 1985
- In the Matter of Avildsen Tools & MacHine Inc., a Delaware Corporation, Debtor-Appellant. Edward B. Avildsen and Morton Balon v. United StatesCourt of Appeals for the Seventh Circuit · 1986
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