Legal Opinion
In Re Pool & Varga, Inc.
United States Bankruptcy Court, E.D. Michigan
Decided May 13, 1986No. 19-41432PublishedCited by 12 opinions
1Opinion of the Court
MEMORANDUM OPINION REGARDING DEBTOR’S OBJECTION TO ASSESSMENT OF PENALTIES BY THE INTERNAL REVENUE SERVICE
ARTHUR J. SPECTOR, Bankruptcy Judge.
The debtor filed its petition for relief under Chapter 11 of the Bankruptcy Code on July 16, 1985. On December 9, 1985, even though the Internal Revenue Service (hereinafter referred to as IRS or Service) had not yet filed a proof of claim, the debtor filed an objection to the IRS’ claim for penalty assessments. The penalties, which were assessed between late 1981 and early 1984, were imposed for failure of the debtor to timely file the appropriate tax…
2Cases cited6 opinions
- A. Raymond Jones and Mary Lou Jones, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Jones v. CommissionerUnited States Tax Court · 1956
- In Re Fisk's Estate. Fisk v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1953
- Estate of Anthony Geraci, Deceased, Norma Geraci v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1974
- Wolfe v. United StatesDistrict Court, D. Montana · 1985
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Fran Corp. v. United StatesCourt of Appeals for the Second Circuit · 1999
- East Wind Industries, Inc. v. United StatesCourt of Appeals for the Third Circuit · 1999
- In Re Slater Corp.United States Bankruptcy Court, S.D. Florida. · 1995
- Darrell Harris, Inc. v. United StatesDistrict Court, W.D. Oklahoma · 1991
- Matter of Upton Printing Co.United States Bankruptcy Court, E.D. Louisiana · 1995
7 more not listed; retrieve them via the Exa API.