Legal Opinion
Grothues v. Internal Revenue Service
Court of Appeals for the Fifth Circuit
Decided August 28, 2000No. 99-50837PublishedCited by 27 opinions
1Opinion of the Court
RHESA HAWKINS BARKSDALE, Circuit Judge:
Primarily at issue is whether taxes owed by two corporations, principally owned by Paul A. and Marilyn Grothues, were discharged in the Grothues’ personal Chapter 11 bankruptcy, despite: the IRS claiming the Grothues are the alter egos of the corporations; and Ms. Grothues, following Chapter 11 plan-confirmation, pleading guilty to evading part of those taxes and, as part of her plea agreement, promising to pay all of the taxes owed. The bankruptcy court held the taxes were not discharged; the district court, they were. We AFFIRM in PART, REVERSE in…
2Cases cited15 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- Leslie Wayne Yohey v. James A. Collins, Director Department of Criminal Justice Institutional DivisionCourt of Appeals for the Fifth Circuit · 1993
- Castleberry v. BranscumTexas Supreme Court · 1986
- Peacock v. ThomasSupreme Court of the United States · 1996
- In the Matter of S.I. Acquisition, Inc., Debtor. S.I. Acquisition, Inc. v. Eastway Delivery Service, Inc.Court of Appeals for the Fifth Circuit · 1987
10 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- United States v. Barbara ConeyCourt of Appeals for the Fifth Circuit · 2012
- U.S. Bank National Ass'n v. Verizon Communications, Inc.Court of Appeals for the Fifth Circuit · 2014
- Anthony Kariuki v. Tracy TarangoCourt of Appeals for the Fifth Circuit · 2013
- Tamko Roofing Products, Inc. v. Smith Engineering Company Smith Environmental Corporation Kenneth C. Dargatz Haden Schweitzer CorporationCourt of Appeals for the Eighth Circuit · 2006
- Cambridge Electronics Corp. v. MGA Electronics, Inc.District Court, C.D. California · 2004
22 more not listed; retrieve them via the Exa API.