Legal Opinion
United States v. Plummer (In Re Plummer)
United States Bankruptcy Court, C.D. California
Decided September 15, 1992No. Bankruptcy No. SB 88-03757 DN. Adv. No. SB 91-1130 DNPublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
DAVID N. NAUGLE, Bankruptcy Judge.
INTRODUCTION
Viking Ranches, Inc. (‘Viking Ranches”) filed a petition under Chapter 11 of the Bankruptcy Code, 11 U.S.C. § 101 et seq., on March 10,1988. Two months later, S. David and Debora Plummer (“Plummers” or “Debtors”) also filed for Chapter 11 protection. The Internal Revenue Service (“IRS”) filed this action against the Plummers to determine the amount of its claim. Both parties have requested summary judgment.
In their amended schedules, the Plummers listed a debt to the IRS of “56,000” for “Corporate FICA Taxes”. 1 While the IRS…
2Cases cited8 opinions
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- Slodov v. United StatesSupreme Court of the United States · 1978
- United States v. Energy Resources Co.Supreme Court of the United States · 1990
- Fredric C. Muntwyler v. United StatesCourt of Appeals for the Seventh Circuit · 1983
- J. F. Liddon, Plaintiff-Appellant-Cross v. United States of America, Defendant-Appellee-CrossCourt of Appeals for the Fifth Circuit · 1971
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Isley v. CommissionerUnited States Tax Court · 2013
- United States v. Borock (In Re Ruggeri Electrical Contracting, Inc.)United States Bankruptcy Court, E.D. Michigan · 1996
- In Re Ruggeri Elec. Contracting, Inc.District Court, E.D. Michigan · 1997
- Isley v. United StatesCourt of Appeals for the Ninth Circuit · 2008
- Pullman Construction Industries, Inc. v. United States (In Re Pullman Construction Industries, Inc.)United States Bankruptcy Court, N.D. Illinois · 1995
3 more not listed; retrieve them via the Exa API.