Legal Opinion
Quattrone Accountants, Inc. And Philip P. Quattrone v. Internal Revenue Service
Court of Appeals for the Third Circuit
Decided February 12, 1990No. 89-3386PublishedCited by 103 opinions
1Opinion of the Court
OPINION OF THE COURT
NYGAARD, Circuit Judge
Debtor, Quattrone Accountants, Inc. (debtor) and Philip P. Quattrone appeal from the order of the district court affirming the bankruptcy court’s determination that debtor is a responsible person who willfully failed to pay over federal employment taxes incurred by the United Dairy Farmers Cooperative Association (UDF) under 26 U.S.C. § 6672, and that the bankruptcy court had no jurisdiction to determine Philip Quattrone’s tax liability under Section 6672. We will affirm.
I
Debtor is a corporation that provided professional accounting services. Philip…
2Cases cited20 opinions
- In Re Pacor, Inc. v. John Higgins, Jr. And Louise HigginsCourt of Appeals for the Third Circuit · 1984
- Universal Minerals, Inc. v. C. A. Hughes & Co.Court of Appeals for the Third Circuit · 1981
- Slodov v. United StatesSupreme Court of the United States · 1978
- In Re Sharon Steel Corporation, Debtor. Appeal of Dwg Corporation and Victor PosnerCourt of Appeals for the Third Circuit · 1989
- United States v. SoteloSupreme Court of the United States · 1978
15 more not listed; retrieve them via the Exa API.
3Cited by103 opinions
- The Matter of Zale Corporation, Debtor. Alan D. Feld, and National Union Fire Insurance Company, Inc., of Pittsburgh, Pennsylvania v. Zale CorporationCourt of Appeals for the Fifth Circuit · 1995
- Phillip E. Beard, Trustee for Greater Pittsburgh Business Development Corp. v. Melvin A. Braunstein, an Individual, D/B/A M.A. Braunstein Co.Court of Appeals for the Third Circuit · 1990
- Angelo Fiataruolo, Angelo Veno v. United StatesCourt of Appeals for the Second Circuit · 1993
- United States v. William H. ThayerCourt of Appeals for the Third Circuit · 1999
- United States v. Lewis Pepperman, Trustee for Keith T. Sorensen, Keith T. Sorensen, Debtor, Us Trustee, TrusteeCourt of Appeals for the Third Circuit · 1992
98 more not listed; retrieve them via the Exa API.