Legal Opinion
Smith v. United States (In Re Smith)
United States Bankruptcy Court, W.D. Missouri
Decided October 17, 1986No. 18-61288PublishedCited by 5 opinions
1Opinion of the Court
FINDINGS OF FACT, CONCLUSIONS OF LAW, AND FINAL DECREE AND JUDGMENT DECLARING PLAINTIFFS NOT LIABLE FOR CORPORATE TAX OBLIGATIONS UNDER § 6672 TITLE 26, UNITED STATES CODE
DENNIS J. STEWART, Chief Judge.
This is an action brought by the debtor, pursuant to § 505 of the Bankruptcy Code 1 , to determine the legality of a tax sought to be imposed upon him by the Internal Revenue Service. The defendant, both prior to trial and thereafter, challenged the jurisdiction of the bankruptcy court to render the decision requested by the plaintiffs. The issues raised by the challenge to jurisdiction are…
2Cases cited19 opinions
- Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- George D. Hartman, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 1976
- Ralph H. Brown v. United States of America, Defendant-Third Party v. Don R. Sibley, Third PartyCourt of Appeals for the Third Circuit · 1979
- Commonwealth National Bank of Dallas, Cross v. United States of America, CrossCourt of Appeals for the Fifth Circuit · 1982
- Glidden Company v. Zdanok Et Al.Supreme Court of the United States · 1961
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3Cited by5 opinions
- In Re James Randall Smith and Bonnie Jo Smith, Debtors. James Randall Smith and Bonnie Jo Smith v. United StatesCourt of Appeals for the Eighth Circuit · 1990
- Benoit v. Commissioner of RevenueSupreme Court of Minnesota · 1990
- French v. United States (In Re French)United States Bankruptcy Court, N.D. Ohio · 1999
- Strayer v. Thompson (In re Farquhar)District Court, W.D. Missouri · 1988
- Krigel v. Belton (In re Belton)District Court, W.D. Missouri · 1988