Legal Opinion
In Re Fiesole Trading Corp.
United States Bankruptcy Court, D. Massachusetts
Decided October 1, 2004No. 19-10597PublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
HENRY J. BOROFF, Bankruptcy Judge.
Before the Court is a Motion to Authorize Reimbursement of Excess Tax Payments (the “Motion”) filed by Frank A. Rizzo and Andrew Michael Rizzo (the “Movants”). The issue to be determined is whether a “responsible individual” under 26 U.S.C. § 6672 who personally pays to the United States (hereinafter the “IRS”) some or all of its claim against the estate may be subrogated to that claim.
I. FACTS AND POSITIONS OF THE PARTIES
The material facts are not in dispute. On November 12, 1999, Fiesole Trading Corporation (the “Debtor”) filed a…
2Cases cited53 opinions
- Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982
- Perez. v. CampbellSupreme Court of the United States · 1971
- Slodov v. United StatesSupreme Court of the United States · 1978
- United States v. SoteloSupreme Court of the United States · 1978
- J. A. Newsome, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
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3Cited by10 opinions
- In Re Flamingo 55, Inc.United States Bankruptcy Court, D. Nevada · 2007
- Benson v. Corbin (In re Corbin)United States Bankruptcy Court, W.D. Washington · 2014
- In re Flintkote Co.United States Bankruptcy Court, D. Delaware · 2012
- In Re North American Rubber Thread Co., Inc.United States Bankruptcy Court, D. Massachusetts · 2005
- Anderson v. Suntrust Mortgage, Inc. (In re Judd)District Court, D. South Carolina · 2012
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