Legal Opinion
In Re: Russell Schwartz Linda Schwartz, Debtors. Russell Schwartz Linda Schwartz v. United States
Court of Appeals for the Ninth Circuit
Decided January 22, 1992No. 90-35830PublishedCited by 419 opinions
1Opinion of the Court
WIGGINS, Circuit Judge:
Debtors Russell and Linda Schwartz appeal from a Bankruptcy Appellate Panel (BAP) decision that an IRS tax penalty assessed in violation of the Bankruptcy Code’s automatic stay provision is voidable but not void. We reverse the judgment of the BAP.
BACKGROUND
The essential facts of this case are not in dispute. On February 25, 1983, the Schwartzes and their corporation, R.H. Schwartz Construction Specialties, Inc., filed a Chapter 11 bankruptcy petition. On October 8, 1984, the IRS, apparently unaware of the bankruptcy filing, assessed a 100% tax penalty, totaling…
2Cases cited21 opinions
- Kalb v. FeuersteinSupreme Court of the United States · 1940
- Borg-Warner Acceptance Corporation v. Alvin Dewayne Hall and Beverly Jane Hall, A/K/A Beverly Jane CantinCourt of Appeals for the Eleventh Circuit · 1982
- Robert A. Sikes and Janice K. Sikes v. Global Marine, Inc.Court of Appeals for the Fifth Circuit · 1989
- Pettibone Corporation v. Carl EasleyCourt of Appeals for the Seventh Circuit · 1991
- In Re Charles Stringer, Ii, Debtor. Charles Stringer, Ii, Debtor-Appellant v. Aristela Huet, Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1988
16 more not listed; retrieve them via the Exa API.
3Cited by419 opinions
- Lockyer v. Mirant Corp.Court of Appeals for the Ninth Circuit · 2005
- In Re Robert Gruntz, Debtor. Robert Gruntz v. Opinion County of Los Angeles Los Angeles District AttorneyCourt of Appeals for the Ninth Circuit · 2000
- Soares v. Brockton Credit UnionCourt of Appeals for the First Circuit · 1997
- In Re Thomas James Dyer, Debtor. Nancy Knupfer, Trustee v. John Lindblade, in Re Thomas James Dyer, Debtor, John Lindblade v. Nancy Knupfer, TrusteeCourt of Appeals for the Ninth Circuit · 2003
- PRIMUS AUTOMOTIVE FINANCIAL SERVICES, INC., Plaintiff-Appellee, v. Rudolph A. BATARSE, Defendant, Jan C. Nielsen, AppellantCourt of Appeals for the Ninth Circuit · 1997
414 more not listed; retrieve them via the Exa API.