Legal Opinion
Gaetano Rizzo v. State of Mich. Dep't of Treasury
Court of Appeals for the Sixth Circuit
Decided February 4, 2014No. 13-1230PublishedCited by 15 opinions
1Opinion of the Court
OPINION
GRIFFIN, Circuit Judge.
Despite the fact that Gaetano Rizzo filed for bankruptcy protection and received a general discharge, the Michigan Department of Treasury (“Treasury”) persisted in its claim that Rizzo owed Treasury more than $70,000 in unpaid Michigan Single Business Tax (“SBT”). According to Treasury, Rizzo was personally liable for the unpaid tax because a company for which he had been the responsible corporate officer had failed to pay it, thereby triggering Rizzo’s obligation to pay under applicable state statutes. Treasury argues that Riz-zo’s personal Lability for the tax…
2Cases cited20 opinions
- United States v. Reorganized CF&I Fabricators of Utah, Inc.Supreme Court of the United States · 1996
- United States v. SoteloSupreme Court of the United States · 1978
- City of New York v. FeiringSupreme Court of the United States · 1941
- Trinova Corp. v. Michigan Department of TreasurySupreme Court of the United States · 1991
- Washington v. United StatesSupreme Court of the United States · 1983
15 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- In re CousinsUnited States Bankruptcy Court, E.D. Louisiana · 2019
- Pate v. Government of the Virgin IslandsSuperior Court of The Virgin Islands · 2015
- In re ParrishUnited States Bankruptcy Court, E.D. North Carolina · 2018
- Central Processing Services, LLCUnited States Bankruptcy Court, E.D. Michigan · 2019
- DAVID VALLEJO and DEBORAH A. VALLEJOUnited States Bankruptcy Court, D. Arizona · 2021
10 more not listed; retrieve them via the Exa API.