Legal Opinion
Elizabeth Bellus v. United States
Court of Appeals for the Ninth Circuit
Decided September 22, 1997No. 95-17315PublishedCited by 15 opinions
1Per curiam
Elizabeth Bellus appeals a grant of summary judgment in favor of the government in her suit for a refund of employment taxes. At issue are the validity of assessments for Social Security (FICA) and withholding taxes for periods ending June 30, 1989 and September 30, 1989; and for federal unemployment taxes (FUTA) for the period ending December 31,1989 (collectively “employment taxes”).
Bellus, as a sole proprietor, owned and operated Light Rail Manufacturing, which made plastic bags and containers. On May 30, 1989, she filed a petition for relief under Chapter 11 of the Bankruptcy Code.…
2Cases cited9 opinions
- BFP v. Resolution Trust CorporationSupreme Court of the United States · 1994
- Bagdadi v. NazarCourt of Appeals for the Ninth Circuit · 1996
- Nicholas v. United StatesSupreme Court of the United States · 1966
- Sheet Metal Workers' International Association Local Union No. 359 v. Madison Industries, Inc., of ArizonaCourt of Appeals for the Ninth Circuit · 1996
- United States v. Friendship College, Inc., in Re Friendship College, Inc., DebtorCourt of Appeals for the Fourth Circuit · 1984
4 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- 389 Orange Street Partners v. ArnoldCourt of Appeals for the Ninth Circuit · 1999
- Forbes v. Forbes (In Re Forbes)United States Bankruptcy Appellate Panel for the Eighth Circuit · 1997
- 99 Cal. Daily Op. Serv. 2511, 1999 Daily Journal D.A.R. 3292 Minnesota Mutual Life Insurance Company, Plaintiff-Counter-Defendant-Appellee v. Donald Joe Ensley, Defendant-Counter-Claimant-Cross-Claimant-Appellant v. Laura L. Ensley, Defendant-Cross-Defendant-Appellee, and Kevin Burke Burke Group, Counter-Defendants-AppelleesCourt of Appeals for the Ninth Circuit · 1999
- Arrow Electronics, Inc. v. Justus (In Re Kaypro)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1999
- In Re ShinDistrict Court, District of Columbia · 2004
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