Legal Opinion
Olson v. United States
District Court, D. Nebraska
Decided November 1, 1991No. CV 89-0-555, CV 89-0-554 and BK 85-1085PublishedCited by 12 opinions
1Opinion of the Court
MEMORANDUM OPINION
CAMBRIDGE, District Judge.
THIS MATTER is before the Court on appeal and cross-appeal, pursuant to Bankruptcy Rule 8001 et seq., from the decisions of the United States Bankruptcy Court in a bifurcated trial, reported in In re Olson, 101 B.R. 128 (Bkrtcy.D.Neb.1988) and In re Olson, 101 B.R. 134 (Bkrtcy.D.Neb.1989), respectively. At issue are the Bankruptcy Court’s determinations that (1) that Theodore Y. Olson was subject to a tax penalty under 26 U.S.C¡ § 6672 (appealed by Olson in CV 89-0-555), and (2) the United States did not have a lien, based upon the § 6672 finding,…
2Cases cited12 opinions
- Kalb v. FeuersteinSupreme Court of the United States · 1940
- Wegner v. GrunewaldtCourt of Appeals for the Eighth Circuit · 1987
- In Re Smith Corset Shops, Inc., Debtor. Appeal of Laurent BrodeurCourt of Appeals for the First Circuit · 1982
- Bankr. L. Rep. P 69,953 in the Matter Of: Arthur R. Matthews, Jr., Debtor-Appellant v. Martin J. Rosene and John K. KneafseyCourt of Appeals for the Seventh Circuit · 1984
- J. F. Liddon, Plaintiff-Appellant-Cross v. United States of America, Defendant-Appellee-CrossCourt of Appeals for the Fifth Circuit · 1971
7 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Carpio v. Smith (In Re Carpio)United States Bankruptcy Court, W.D. Missouri · 1997
- Farkas v. United StatesUnited States Court of Federal Claims · 2003
- In Re PrineUnited States Bankruptcy Court, N.D. Iowa · 1997
- United States v. OlsonCourt of Appeals for the Eighth Circuit · 1993
- Goldman Fruit & Produce Co. v. Lombardo Fruit & Produce Co. (In Re Lombardo Fruit & Produce Co.)District Court, E.D. Missouri · 1993
7 more not listed; retrieve them via the Exa API.