Legal Opinion
Mitchell v. Internal Revenue Service (In re Mitchell)
District Court, W.D. Oklahoma
Decided December 5, 1988No. Bankruptcy No. BK-86-7940-A; Adv. No. 88-157Published
1Opinion of the Court
MEMORANDUM OF DECISION
RICHARD L. BOHANON, Chief Judge.
The debtor-plaintiff brought his complaint seeking (1) to require that the IRS marshall assets by proceeding first against plaintiffs former employer for collection of income taxes that were not withheld; and (2) for damages caused by the IRS violating the automatic stay when it applied a refund against defendant’s tax liability.
The IRS has moved for summary judgment.
The undisputed facts show that in 1985 defendant’s employer paid him approximately $1,000,000 in lieu of stock bonuses and did not withhold income taxes. Whether the payment…
2Cases cited4 opinions
- Reliable Electric Co., Inc. v. Olson Construction CompanyCourt of Appeals for the Tenth Circuit · 1984
- Sowell v. Federal Reserve Bank of DallasSupreme Court of the United States · 1925
- Sowell v. Federal Reserve Bank of DallasCourt of Appeals for the Fifth Circuit · 1923
- Sherman Markman and Betty Lea Markman v. Russell State Bank, a CorporationCourt of Appeals for the Tenth Circuit · 1966