Legal Opinion
Williams v. Internal Revenue Service (In Re Williams)
United States Bankruptcy Court, D. Montana
Decided April 4, 1995No. 19-60160PublishedCited by 2 opinions
1Opinion of the Court
ORDER
JOHN L. PETERSON, Bankruptcy Judge.
In this adversary proceeding, a Chapter 7 co-Debtor, Raymond Williams, Plaintiff, filed an adversary complaint against the Defendant Internal Revenue Service (IRS) seeking a determination that unpaid trust fund withholding taxes assessed against the Plaintiff/Debtor are not due and owing to the IRS by the Plaintiff under 26 U.S.C. § 6672. After answer, trial of the matter was held on March 6,1995, with the Plaintiff testifying as the only witness and the parties’ exhibits admitted into evidence. Post trial memoran-da have been filed by each party and…
2Cases cited8 opinions
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
- Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-AppellantCourt of Appeals for the Federal Circuit · 1984
- Richard L. Gephart v. United StatesCourt of Appeals for the Sixth Circuit · 1987
- Dan O. Davis, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1992
- Wallace L. Sorenson v. United StatesCourt of Appeals for the Ninth Circuit · 1975
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3Cited by2 opinions
- In Re Merritt Yochum and Rose Marie Yochum, Debtors. United States of America v. Merritt Yochum and Rose Marie YochumCourt of Appeals for the Ninth Circuit · 1996
- Krech v. Commissioner of RevenueSupreme Court of Minnesota · 1997