Legal Opinion
Paulson v. United States (In Re Paulson)
United States Bankruptcy Court, W.D. Pennsylvania
Decided December 15, 1992No. 19-20852PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM OPINION
JOSEPH L. COSETTI, Chief Judge.
The matter before this court is Larry M. Paulson’s (“Debtor”) liability to the Internal Revenue Service (“IRS”) for assessed tax liabilities, penalties, and post-petition interest.
I. FACTS
On November 10, 1983, the Debtor filed a voluntary petition under Chapter 11 of the Bankruptcy Code. The case was converted to Chapter 7 on October 3, 1984. On May 4, 1990, the Debtor was granted a discharge.
The IRS made assessments against the Debtor for unpaid employment and withholding tax liabilities (“Form 941”) for the following pre-petition tax periods:…
2Cases cited15 opinions
- Bruning v. United StatesSupreme Court of the United States · 1964
- In Re Joanne G. Burns, Debtor. Joanne G. Burns v. United States of America, Acting by and Through the Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1989
- In Re New England Carpet Co., Inc.United States Bankruptcy Court, D. Vermont · 1983
- Gregory W. McKay Plaintiff-Counter-Claimant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1992
- Matter of Pharmadyne Laboratories, Inc.United States Bankruptcy Court, D. New Jersey · 1985
10 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Leeper v. Pennsylvania Higher Education Assistance AgencyCourt of Appeals for the Third Circuit · 1995
- Alberts v. HCA Inc. (In Re Greater Southeast Community Hospital Corp. I)District Court, District of Columbia · 2006
- Boone v. I.S.S.C. (In Re Boone)United States Bankruptcy Court, S.D. Illinois · 1997
- Fox v. United States, Internal Revenue Service (In re Fox)United States Bankruptcy Court, E.D. Tennessee · 1994
- Aikman v. Internal Revenue Service (In re Aikman)United States Bankruptcy Court, W.D. Pennsylvania · 2016
2 more not listed; retrieve them via the Exa API.