Legal Opinion

Sunz Insurance Company v. U.S. Treasury Department, Internal Revenue Service

Court of Appeals for the Eleventh Circuit

Decided January 8, 2025No. 22-12336Published

1Opinion of the Court

USCA11 Case: 22-12336 Document: 42-1 Date Filed: 01/08/2025 Page: 1 of 17 [PUBLISH] In the United States Court of Appeals For the Eleventh Circuit ____________________ No. 22-12336 ____________________ In Re: PAYROLL MANAGEMENT, INC., Debtor. ___________________________________________________ SUNZ INSURANCE COMPANY, Plaintiff-Appellant, versus UNITED STATES OF AMERICA INTERNAL REVENUE SER- VICE, PAYROLL MANAGEMENT, INC., FLORIDA DEPARTMENT OF REVENUE, OKALOOSA COUNTY TAX COLLECTOR, US CAPITAL PARTNERS INC., et al., Defendants-Appellees. USCA11 Case: 22-12336 Document: 42-1 Date Filed:…

2Cases cited6 opinions

  1. United States Ex Rel. Internal Revenue Service v. McDermottSupreme Court of the United States · 1993
  2. In Re: Deepwater HorizonCourt of Appeals for the Fifth Circuit · 2014
  3. Asbestos Settlement Trust v. City of New YorkCourt of Appeals for the Eleventh Circuit · 2007
  4. United States v. J. T. Hubbell, Individually and D/B/A J. T. Hubbell Construction Co.Court of Appeals for the Fifth Circuit · 1963
  5. Lustig v. Peachtree Settlement Funding, LLC (In Re Chorney)United States Bankruptcy Court, W.D. New York · 2002

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