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Legal Opinion

United States v. Huckabee Auto Co.

District Court, M.D. Georgia

Decided February 20, 1985No. C.A. 84-448-1-MACPublishedCited by 19 opinions

1Opinion of the Court

OWENS, Chief Judge:

The United States has appealed from an order of United States Bankruptcy Court enjoining the Internal Revenue Service (IRS) from attempting by assessment to assert a penalty under 26 U.S.C.A. § 6672 (West 1967 & Supp.1984) against nondebt- or, corporate officers of the debtor corporation. In re Huckabee Auto Co., 43 B.R. 306 (Bankr.M.D.Ga.1984).

FACTUAL BACKGROUND

The facts of this case are thoroughly set forth in the reported opinion of the Bankruptcy Court, and will not be repeated in detail here. For purposes of this appeal, the relevant facts 1 are as follows: Hucka-bee…

2Cases cited12 opinions

  1. Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
  2. United States v. SoteloSupreme Court of the United States · 1978
  3. Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
  4. Terrance M. Kelly v. George O. Lethert, as District Director of Internal Revenue, District of MinnesotaCourt of Appeals for the Eighth Circuit · 1966
  5. Joseph Datlof v. United StatesCourt of Appeals for the Third Circuit · 1966

7 more not listed; retrieve them via the Exa API.

3Cited by19 opinions

  1. United States v. Huckabee Auto Co.Court of Appeals for the Eleventh Circuit · 1986
  2. In the Matter of a & B Heating & Air Conditioning, Debtor. United States of America v. A & B Heating & Air Conditioning, Inc.Court of Appeals for the Eleventh Circuit · 1987
  3. Community National Bank & Trust Co. of New York v. Persky (In Re Persky)United States Bankruptcy Court, E.D. New York · 1991
  4. Gennari v. United States Department of Treasury (In Re Educators Investment Corp.)United States Bankruptcy Court, D. Nevada · 1986
  5. United States v. Spector (In Re Booth Tow Services, Inc.)District Court, W.D. Missouri · 1985

14 more not listed; retrieve them via the Exa API.

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