Legal Opinion
McKowen v. Internal Revenue Service
Court of Appeals for the Tenth Circuit
Decided June 1, 2004No. 01-1345PublishedCited by 6 opinions
1Opinion of the Court
O’BRIEN, Circuit Judge.
John Roderick McKowen appeals the district court’s determination that his 1995 bankruptcy proceeding did not discharge his transferee liability for 1987 corporate taxes not paid by his now-defunct business. See McKowen v. Internal Revenue Service, 263 B.R. 618, 619-20 (D.Colo.2001). Exercising jurisdiction under 28 U.S.C. §§ 158(a) & (d), we affirm.
BACKGROUND
McKowen was the sole owner and shareholder of New Century Corporation (New Century). Sometime in 1987, the company began to be dismantled, and its assets were transferred to McKowen. On his 1992 personal income tax…
2Cases cited12 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- United States v. SoteloSupreme Court of the United States · 1978
- United States v. ColoradoSupreme Court of the United States · 1994
- In Re Hedged-Investments Associates, Inc., Debtor. Harvey Sender, Trustee v. Eugene D. JohnsonCourt of Appeals for the Tenth Circuit · 1996
- Peters v. WiseCourt of Appeals for the Tenth Circuit · 2003
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Jenkins v. HodesCourt of Appeals for the Tenth Circuit · 2005
- Holliman v. Midpoint Development, L.L.C.Court of Appeals for the Tenth Circuit · 2006
- In re GentryUnited States Bankruptcy Court, D. Colorado · 2011
- Carlin v. United States (In Re Carlin)Bankruptcy Appellate Panel of the Tenth Circuit · 2005
- Holliman v. Midpoint DevelopmentCourt of Appeals for the Tenth Circuit · 2006
1 more not listed; retrieve them via the Exa API.