Legal Opinion

Rikard v. Alabama (In Re Rikard)

District Court, N.D. Alabama

Decided September 15, 1989No. 3:89-cv-05296PublishedCited by 4 opinions

1Opinion of the Court

MEMORANDUM OF DECISION

HALTOM, District Judge.

The above entitled action is before the Court on appeal from the United States Bankruptcy Court for the Northern District of Alabama, Northern Division. For the reasons set out below, this Court concludes that the decision of the Bankruptcy Court is due to be reversed and remanded for disposition not inconsistent with this opinion.

The relevant facts of this case are as follows: The debtors/appellees operated a business which sold and serviced hearing aids. The cost of a hearing aid and a service warranty was approximately $500.00. The hearing aid…

2Cases cited3 opinions

  1. In Re Darrel v. Shank, Debtor. Darrel v. Shank v. Washington State Department of Revenue, Excise Tax Division, DefendantCourt of Appeals for the Ninth Circuit · 1986
  2. Sparks v. Brock & Blevins, Inc.Supreme Court of Alabama · 1962
  3. State Department of Revenue v. Birmingham Realty Co.Supreme Court of Alabama · 1951

3Cited by4 opinions

  1. Peiffer v. Alabama Department of Revenue (In Re Peiffer)United States Bankruptcy Court, N.D. Alabama · 1991
  2. Fugitt v. Mississippi Department of Revenue (In re Fugitt)United States Bankruptcy Court, S.D. Mississippi · 2014
  3. Szostek v. Texas State Comptroller of Public Accounts (In Re Szostek)United States Bankruptcy Court, W.D. Texas · 2010
  4. In Re KogutUnited States Bankruptcy Court, W.D. Arkansas · 2005

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