Legal Opinion

Gennari v. United States Department of Treasury (In Re Educators Investment Corp.)

United States Bankruptcy Court, D. Nevada

Decided April 24, 1986No. 19-10479PublishedCited by 18 opinions

1Opinion of the Court

MEMORANDUM DECISION

ROBERT CLIVE JONES, Chief Judge.

This adversary proceeding was commenced by Plaintiff Victor C. Gennari to enjoin the United States Department of Treasury and Internal Revenue Service (“United States”) from collecting a penalty assessed pursuant to 26 U.S.C. § 6672 (“Internal Revenue Code” or “IRC”). The plaintiff also seeks return of amounts collected by setoff to satisfy the assessed penalty. The plaintiff relies on 11 U.S.C. § 505(a)(1) (“Bankruptcy Code” or “Code”), and 28 U.S.C. § 1471 (now embodied in 28 U.S.C. § 1334) for jurisdiction in this proceeding.

The plaintiff…

2Cases cited30 opinions

Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982
United States v. United Mine Workers of AmericaSupreme Court of the United States · 1947
In Re Pacor, Inc. v. John Higgins, Jr. And Louise HigginsCourt of Appeals for the Third Circuit · 1984
Slodov v. United StatesSupreme Court of the United States · 1978
In Re Castlerock Properties, Debtor. Piombo Corporation, a California Corporation v. Castlerock Properties, a California Limited PartnershipCourt of Appeals for the Ninth Circuit · 1986

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

3Cited by18 opinions

Acolyte Electric Corp. v. City of New YorkUnited States Bankruptcy Court, E.D. New York · 1986
In Re Wolverine Radio CompanyCourt of Appeals for the Sixth Circuit · 1991
Holland Industries, Inc. v. United States (In Re Holland Industries, Inc.)United States Bankruptcy Court, S.D. New York · 1989
Fietz v. Great Western Savings (In re Fietz)Court of Appeals for the Ninth Circuit · 1988
Michigan Employment Security Commission v. Wolverine Radio Co. (In re Wolverine Radio Co.)Court of Appeals for the Sixth Circuit · 1991

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