Legal Opinion
Quiroz v. Michigan (In Re Quiroz)
United States Bankruptcy Court, E.D. Michigan
Decided June 7, 2011No. 18-55994PublishedCited by 5 opinions
1Opinion of the Court
Opinion Regarding Motion to Dismiss
STEVEN RHODES, Bankruptcy Judge.
I
Juan Quiroz was the owner of Industrial Waste Cleanup, Inc. The company ceased business operations in 2006. The State of Michigan, Department of Treasury, assessed Quiroz approximately $25,450 as the corporate officer of Industrial Waste Cleanup, for failure to remit the single business tax (“SBT”) for 2005 and 2006.
On January 8, 2008, Quiroz and his wife filed for Chapter 7 relief. They received a discharge on April 17, 2008. It was a no asset case.
After the debtors’ discharge, the Department of Treasury attempted to collect…
2Cases cited9 opinions
- In Re Richard Eugene Groetken, Debtor. Richard Eugene Groetken v. State of Illinois, Department of RevenueCourt of Appeals for the Seventh Circuit · 1988
- Trinova Corp. v. Department of TreasuryMichigan Supreme Court · 1989
- In Re Eric Deroche Mary Deroche, Debtors. Eric Deroche Mary Deroche v. Arizona Industrial CommissionCourt of Appeals for the Ninth Circuit · 2002
- In Re National Steel Corp.United States Bankruptcy Court, N.D. Illinois · 2005
- Trustees of the Trism Liquidating Trust v. Internal Revenue Service (In Re Trism, Inc.)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2004
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Henderson v. Department of TreasuryMichigan Court of Appeals · 2014
- Fagan v. Collection Division, Michigan Department of Treasury (In Re Fagan)United States Bankruptcy Court, E.D. Michigan · 2012
- In re CarpenterUnited States Bankruptcy Court, D. Montana · 2014
- In re Community Memorial HospitalUnited States Bankruptcy Court, E.D. Michigan · 2013
- Michael Thomas Miller and Lora Niblack MillerUnited States Bankruptcy Court, M.D. Georgia · 2021