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Legal Opinion

United States Internal Revenue Service v. Lee

District Court, W.D. Virginia

Decided June 15, 1995No. Civ. A. 95-0003-CPublishedCited by 9 opinions

1Opinion of the Court

MEMORANDUM OPINION

MICHAEL, District Judge.

The government seeks review of a decision and order of the Bankruptcy Court ruling that a debt owed by the Appellees to the IRS, pursuant to 26 U.S.C. § 6672, was discharged upon completion of the Appellees’ bankruptcy plan in May, 1993. The court has jurisdiction over this appeal pursuant to 28 U.S.C. § 1334. For the reasons stated herein, the decision of the Bankruptcy Court is affirmed.

I

In 1987, the debtors, Mr. and Mrs. Lee, owned, managed and were employed by K.L. Christie’s, a restaurant in Charlottesville, Virginia. On December 8, 1988, the…

2Cases cited9 opinions

  1. In Re Robert D. Johnson, Debtor. Canal Corporation, General Partner of the Limited Partnership of the October 18, 1973 Group the October 30, 1973 Group the November 30, 1973 Group the November 15, 1973 Group the December 10, 1973 Group the December 11, 1973 Group the December 14, 1973 Group the January 7, No. 91-1403 1974 Group the January 11, 1974 Group the January 31, 1974 Group Resource Evaluation & Development, Incorporated, General Partner of the Limited Partnership of the February 8, 1974 Group the February 15, 1974 Group the March 5, 1974 Group the March 11, 1974 Group the March 29, 1974 Group the April 14, 1974 Group the April 5, 1974 Group v. Robert E. Finnman Gerald L. Sacks Leonard Henschel Mrs. Leonard Henschel Carl Starnes Mrs. Carl Starnes Robert W. Froehlich Alan B. Svedlow Thomas W. Gilliam, Jr. Ruth Swart Young Frederick M. Sorrell, Jr. Richard B. Hudson Mrs. Richard B. Hudson William A. Gore Mrs. William A. Gore, and Lenora Johnson Brown Vail Pischke v. Bruce Goldstein, TrusteeCourt of Appeals for the Fourth Circuit · 1992
  2. United States v. Huckabee Auto Co.Court of Appeals for the Eleventh Circuit · 1986
  3. Joseph Datlof v. United StatesCourt of Appeals for the Third Circuit · 1966
  4. In Re FriesenhahnUnited States Bankruptcy Court, W.D. Texas · 1994
  5. In Re MillerUnited States Bankruptcy Court, E.D. Tennessee · 1988

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3Cited by9 opinions

  1. Aboody v. United States (In Re Aboody)Bankruptcy Appellate Panel of the First Circuit · 1998
  2. United States v. Trembath (In Re Trembath)United States Bankruptcy Court, N.D. Illinois · 1997
  3. Thibodaux v. United States (In Re Thibodaux)United States Bankruptcy Court, N.D. Alabama · 1996
  4. In Re ElstienUnited States Bankruptcy Court, N.D. Illinois · 1999
  5. In Re McQueenUnited States Bankruptcy Court, M.D. Tennessee · 1998

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