Legal Opinion
Hardegger v. Clark
Supreme Court of Colorado
Decided October 2, 2017No. Supreme Court Case 16SC599PublishedCited by 6 opinions
1Opinion of the CourtJustice Gabriel
¶ 1 This case principally requires us to determine when the. right of contribution provided-in 26 U.S.C. § 6672(d) (2012) gives rise to a “claim” under the United States Bankruptcy Code. The petitioner, Ann Har-degger, filed a complaint in the district court seeking contribution from the respondents, Daniel Clark and Cheryl CJark, for their proportionate share of a payment she made to1 the Internal Revenue Service (“IRS”) in full satisfaction of the parties’ joint and several tax liabilities. The district court found the' Clarks responsible for one-half of the IRS indebtedness and entered…
2Cases cited17 opinions
- Grady v. A.H. Robins Co.Court of Appeals for the Fourth Circuit · 1988
- Quattrone Accountants, Inc. And Philip P. Quattrone v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1990
- Avellino & Bienes v. M. Frenville Co.Court of Appeals for the Third Circuit · 1984
- Roach v. Edge (In Re Edge)United States Bankruptcy Court, M.D. Tennessee · 1986
- Watson v. ParkerCourt of Appeals for the Tenth Circuit · 2002
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3Cited by6 opinions
- Dep't of Revenue v. Agilent Techs., Inc.Supreme Court of Colorado · 2019
- Rocky Mountain Exploration, Inc. v. Davis Graham & Stubbs LLPSupreme Court of Colorado · 2018
- City & Cty. of Denver v. Dennis ex. rel. HeyboerSupreme Court of Colorado · 2018
- City & Cty. of Denver v. Dennis ex. rel. HeyboerSupreme Court of Colorado · 2018
- City of Golden v. Sodexo America, LLCSupreme Court of Colorado · 2019
1 more not listed; retrieve them via the Exa API.