Legal Opinion
Thatcher v. Internal Revenue Service (In re Thatcher)
United States Bankruptcy Court, M.D. Pennsylvania
Decided April 26, 2006No. Bankruptcy No. 1-04-BK-03689MDF; Adversary No. 1-04-AP-00252Published
1Opinion of the Court
OPINION
MARY D. FRANCE, Bankruptcy Judge.
Procedural History and Factual Background
Before me is the complaint of Douglas J. Thatcher (“Debtor”) to determine the dis-chargeability of a debt to the Internal Revenue Service (“IRS”). The debt at issue arises from Debtor’s alleged “responsible person” liability for unpaid trust fund taxes of C & M Catering (“C & M”), his former employer.1
In addition to the catering business, C & M operated a restaurant called “Casey’s Clubhouse,” which was located on a golf course in Millersville, Pennsylvania. On July 1, 2001, Debtor was hired by the President of C…
2Cases cited18 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Raleigh v. Illinois Department of RevenueSupreme Court of the United States · 2000
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
- Angelo Fiataruolo, Angelo Veno v. United StatesCourt of Appeals for the Second Circuit · 1993
- Quattrone Accountants, Inc. And Philip P. Quattrone v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1990
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