Legal Opinion

Bishop v. United States (In Re Leonard)

United States Bankruptcy Court, D. Connecticut

Decided March 28, 1990No. 19-50242PublishedCited by 15 opinions

1Opinion of the Court

MEMORANDUM AND ORDER ON MOTIONS OF UNITED STATES TO DISMISS ADVERSARY PROCEEDING AND TO WITHDRAW PROOF OF CLAIM

ALAN H.W. SHIFF, Bankruptcy Judge.

BACKGROUND

From an undisclosed time in 1982 through March, 1984, the debtor and Robert McLeod were active in a business known as Norman Leonard Enterprises, Inc. (“NLE”). When NLE failed to pay employee withholding 1 and social security taxes 2 for the quarters ending December 31, 1982, September 30 and December 31, 1983, and March 31,1984, the Internal Revenue Service (“IRS”) assessed “responsible person” 3 liability pursuant to 26 U.S.C. § 6672…

2Cases cited30 opinions

17 Collier bankr.cas.2d 743, Bankr. L. Rep. P 71,955 in the Matter of James P. Wood, M.D. And Carol B. Wood, Debtors. Dr. Arthur E. Wood, III v. Dr. James P. Wood, Carol Wood, Woodrow Barham & Wayne Clinic, P.A.Court of Appeals for the Fifth Circuit · 1987
In Re International Horizons, Inc., Debtors, United States of America v. International Horizons, Inc.Court of Appeals for the Eleventh Circuit · 1985
Reta L. McCants as Administratrix of the Estate of Johnny L. McCants Deceased v. Ford Motor Company, Inc.Court of Appeals for the Eleventh Circuit · 1986
S.A. Andes v. Versant Corporation, and First Washington Investments Corporation and Thomas F. HerrCourt of Appeals for the First Circuit · 1986
J. A. Newsome, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1970

25 more not listed; retrieve them via the Exa API.

3Cited by15 opinions

Thomas M. Germain, Trustee for the Estate of O'sullivan's Fuel Oil Co., Inc. v. The Connecticut National BankCourt of Appeals for the Second Circuit · 1993
In Re McLean Industries, Inc.United States Bankruptcy Court, S.D. New York · 1990
In Re DietzUnited States Bankruptcy Court, E.D. Michigan · 1992
Vanegas v. Windsor Federal Savings & Loan Ass'n (In re Vanegas)United States Bankruptcy Court, D. Connecticut · 2003
In Re Federated Department Stores, Inc.United States Bankruptcy Court, S.D. Ohio · 1992

10 more not listed; retrieve them via the Exa API.