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Legal Opinion

East Wind Industries, Inc. v. United States, Department of the Treasury (In Re East Wind Industries, Inc.)

District Court, D. New Jersey

Decided May 8, 1986No. Civ. 86-807PublishedCited by 10 opinions

1Opinion of the Court

COWEN, District Judge.

FACTS AND PROCEDURAL HISTORY

Five related corporations, collectively referred to as “East Wind,” filed petitions in bankruptcy on August 1, 1984. One of the parties to file a claim in the Bankruptcy Court was the United States. In March, 1985, the IRS notified 5 individuals of proposed assessments against them as the responsible officers or employees of the debt- or corporations pursuant to 26 U.S.C. § 6672. Apparently, East Wind had not transmitted various withholding taxes to the IRS and the IRS chose to pursue the responsible officers or employees. On April 15, 1985,…

2Cases cited9 opinions

  1. Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
  2. South Carolina v. ReganSupreme Court of the United States · 1984
  3. Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
  4. In the Matter of Harry Stanley Bostwick and Steva Maxine Bostwick, Bankrupts. Harry Stanley Bostwick v. United StatesCourt of Appeals for the Eighth Circuit · 1975
  5. United States v. Huckabee Auto Co.Court of Appeals for the Eleventh Circuit · 1986

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

3Cited by10 opinions

  1. In Re Wolverine Radio CompanyCourt of Appeals for the Sixth Circuit · 1991
  2. Holland Industries, Inc. v. United States (In Re Holland Industries, Inc.)United States Bankruptcy Court, S.D. New York · 1989
  3. Michigan Employment Security Commission v. Wolverine Radio Co. (In re Wolverine Radio Co.)Court of Appeals for the Sixth Circuit · 1991
  4. Brandt-Airflex Corp. v. Long Island Trust Co., N.A. (In re Brandt-Airflex Corp.)Court of Appeals for the Second Circuit · 1988
  5. In Re John Renton Young, Ltd.United States Bankruptcy Court, D. Nevada · 1988

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

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