United States v. Schwartz (In Re Schwartz)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
PERRIS, Bankruptcy Judge:
The debtors objected to the Internal Revenue Service’s (“I.R.S.”) penalty assessment pursuant to Internal Revenue Code § 6672 on the grounds that the assessment, which occurred during a prior bankruptcy case, violated the automatic stay of 11 U.S.C. § 362 and was, therefore, void. The United States appeals the order granting the objection. We REVERSE.
FACTS
On February 25, 1983 the debtors Russell and Linda Schwartz and a corporation known as R.H. Schwartz Construction Specialties, Inc. filed a Chapter 11 petition in the bankruptcy court in the district of…
2Cases cited14 opinions
- Kalb v. FeuersteinSupreme Court of the United States · 1940
- In Re Sambo's Restaurants, Inc., a California Corporation, Debtor. Sambo's Restaurants, Inc., a California Corporation v. Peggy WheelerCourt of Appeals for the Ninth Circuit · 1985
- Robert A. Sikes and Janice K. Sikes v. Global Marine, Inc.Court of Appeals for the Fifth Circuit · 1989
- In Re Charles Stringer, Ii, Debtor. Charles Stringer, Ii, Debtor-Appellant v. Aristela Huet, Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1988
- Bankr. L. Rep. P 72,689 in Re Globe Investment and Loan Company, Inc., Debtor. Giovanni B. Magnoni v. Globe Investment and Loan Company, Inc.Court of Appeals for the Ninth Circuit · 1989
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3Cited by18 opinions
- In Re: Russell Schwartz Linda Schwartz, Debtors. Russell Schwartz Linda Schwartz v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Maritime Electric Co. v. United Jersey BankCourt of Appeals for the Third Circuit · 1991
- Maritime Electric Company, Inc., a New York Corporation v. United Jersey Bank, a New Jersey Banking Corporation Michael Gill and Maritime Electric Company, Inc., a New Jersey Corporation. Michael Gill, Third-Party v. Maritime Electric Company, Inc., a New York Corporation Thomas Gill, Individually and in His Capacity as President of Maritime Electric Company, Inc., (n.y.), Third-Party Maritime Electric Co., Inc., (Plaintiff and Third-Party Defendant) and Thomas Gill (Third-Party Defendant)Court of Appeals for the Third Circuit · 1992
- 40235 Washington Street Corp. v. W.C. LusardiCourt of Appeals for the Ninth Circuit · 1992
- White County Bank v. Leavell (In Re Leavell)United States Bankruptcy Court, S.D. Illinois · 1992
13 more not listed; retrieve them via the Exa API.