Legal Opinion
United States v. Prescription Home Health Care, Inc. (In Re Prescription Home Health Care, Inc.)
Court of Appeals for the Fifth Circuit
Decided December 30, 2002No. 02-50132PublishedCited by 35 opinions
1Opinion of the Court
RHESA HAWKINS BARKSDALE, Circuit Judge:
The Internal Revenue Service contests the district court’s affirming a bankruptcy court’s confirmation of a debtor’s plan of reorganization. The principal issue is whether the bankruptcy court had jurisdiction to enjoin the IRS from, under 26 U.S.C. § 6672, assessing and collecting taxes from a non-debtor officer of the debtor corporation. INJUNCTION VACATED; REMANDED.
I
Debtor Prescription Home Health Care, Inc., based in San Antonio, Texas, is a provider of home health services. Edward Z. Pena is Prescription’s president and sole owner.
In August 2000,…
2Cases cited13 opinions
- Celotex Corp. v. EdwardsSupreme Court of the United States · 1995
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- United States v. Energy Resources Co.Supreme Court of the United States · 1990
- Bulova Watch Co. v. United StatesSupreme Court of the United States · 1961
8 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- In Re Enron Corp. SecuritiesCourt of Appeals for the Fifth Circuit · 2008
- Sanchez v. Ameriquest Mortgage Co. (In Re Sanchez)United States Bankruptcy Court, S.D. Texas · 2007
- TMT Procurement Corp. v. Vantage Drilling Co. (In Re TMT Procurement Corp.)Court of Appeals for the Fifth Circuit · 2014
- In Re Prussia AssociatesUnited States Bankruptcy Court, E.D. Pennsylvania · 2005
- Bestwall LLC v. Official Committee of AsbestosCourt of Appeals for the Fourth Circuit · 2023
30 more not listed; retrieve them via the Exa API.