Legal Opinion
United States v. Lewis Pepperman, Trustee for Keith T. Sorensen, Keith T. Sorensen, Debtor, Us Trustee, Trustee
Court of Appeals for the Third Circuit
Decided September 3, 1992No. 91-6000PublishedCited by 85 opinions
1Opinion of the Court
OPINION OF THE COURT
SLOVITER, Chief Judge.
The question presented is whether the bankruptcy court erred as a matter of law in crediting a corporate debtor’s partial tax payment made in a Chapter 7 proceeding against the trust fund liability of the individual debtor, who was a “responsible person” under the Internal Revenue Code.
I
Factual History and Procedural Posture
Keith T. Sorensen (Sorensen) was an officer and director of Sorensen Industries, Inc. Sorensen Industries failed to pay both the social security and income taxes it withheld from its employees’ pay checks (together commonly…
2Cases cited28 opinions
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- Slodov v. United StatesSupreme Court of the United States · 1978
- United States v. Energy Resources Co.Supreme Court of the United States · 1990
- United States v. SoteloSupreme Court of the United States · 1978
- United States v. Robert B. Sutton and Sutton Investments, Inc.Court of Appeals for the Fifth Circuit · 1986
23 more not listed; retrieve them via the Exa API.
3Cited by85 opinions
- In Re: Combustion Engineering, Inc. First State Insurance Company Hartford Accident and Indemnity CompanyCourt of Appeals for the First Circuit · 2004
- In Re: Continental AirlinesCourt of Appeals for the Third Circuit · 2000
- In Re Spm Manufacturing CorporationCourt of Appeals for the First Circuit · 1993
- In Re: Marianne Joubert Marianne Joubert v. Abn Amro Mortgage Group, Inc. F/k/a Atlantic Mortgage and Investment CorporationCourt of Appeals for the Third Circuit · 2005
- Ronald C. Bachner v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1996
80 more not listed; retrieve them via the Exa API.