Legal Opinion
United States v. Sotelo
Supreme Court of the United States
Decided February 22, 1978No. 76-1800PublishedCited by 204 opinions
1Opinion of the CourtJustice Marshall
This case involves the interaction of sections of the Internal Revenue Code of 1954 and the Bankruptcy Act. Respondent Onofre J. Sotelo was found personally liable to the Govern*270ment for his failure to- pay over taxes withheld from employees of the corporation in which he was the principal officer. The question presented is whether this liability is dischargeable in bankruptcy.
I
In mid-1973, respondents Onofre J. and Naomi Sotelo were adjudicated bankrupts, as was their corporation, O. J. Sotelo & Sons Masonry, Inc. The individual bankruptcy proceedings of the two Sotelos were consolidated. In…
2Cases cited3 opinions
- In the Matter of Jimmy Frank Murphy, Bankrupt. Jimmy Frank Murphy v. United States of America Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1976
- In the Matter of Onofre J. Sotelo and Naomi Sotelo, BankruptsCourt of Appeals for the Seventh Circuit · 1977
- In the Matter of Edward Gerald Lackey, Bankrupt. Edward Gerald Lackey v. United StatesCourt of Appeals for the Fourth Circuit · 1976
3Cited by204 opinions
- National Federation of Independent Business v. SebeliusSupreme Court of the United States · 2012
- Louis W. Levit, Trustee of V.N. Deprizio Construction Co. v. Ingersoll Rand Financial CorporationCourt of Appeals for the Seventh Circuit · 1989
- United States v. Reorganized CF&I Fabricators of Utah, Inc.Supreme Court of the United States · 1996
- In the Matter of Ben F. Garman, Bankrupt. The Northern Trust Company v. Ben F. GarmanCourt of Appeals for the Seventh Circuit · 1980
- United States v. Huckabee Auto Co.Court of Appeals for the Eleventh Circuit · 1986
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