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Legal Opinion

Gossman v. United States (In Re Gossman)

United States Bankruptcy Court, N.D. Georgia

Decided February 19, 1997No. 19-20154PublishedCited by 9 opinions

1Opinion of the Court

ORDER

MARGARET H. MURPHY, Bankruptcy Judge.

Before the court is a motion by Defendant United States of America, by and through the Internal Revenue Service (“IRS”), for dismissal, or alternatively, abstention, of count two of Plaintiff-Debtor’s complaint which seeks a determination of certain tax liabilities. For the following reasons, the motion to abstain is granted.

Plaintiff has two sources of tax liability relevant in the instant case: 1987 personal income tax liability under Internal Revenue Code section 1040 (“income tax”) and federal trust fund tax liability under section 6672 (“trust…

2Cases cited13 opinions

  1. Millsaps v. United States (In Re Millsaps)United States Bankruptcy Court, M.D. Florida · 1991
  2. In Re DiezUnited States Bankruptcy Court, S.D. Florida. · 1984
  3. In Re HuntUnited States Bankruptcy Court, N.D. Texas · 1989
  4. Kaufman v. United States (In Re Kaufman)United States Bankruptcy Court, S.D. Florida. · 1990
  5. Queen v. United States (In Re Queen)District Court, S.D. West Virginia · 1992

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

3Cited by9 opinions

  1. Johnston v. City of Middletown (In re Johnston)United States Bankruptcy Court, S.D. Ohio · 2012
  2. Hospitality Ventures/Lavista v. Heartwood 11, L.L.C. (In Re Hospitality Ventures/Lavista)United States Bankruptcy Court, N.D. Georgia · 2004
  3. Dees v. United States (In Re Dees)United States Bankruptcy Court, N.D. Florida · 2007
  4. Cunningham v. Georgia Department of Revenue (In Re Cunningham)United States Bankruptcy Court, M.D. Georgia · 2002
  5. In Re R-P Packaging, Inc.United States Bankruptcy Court, M.D. Georgia · 2002

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

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