Legal Opinion
In Re O'Ffill
District Court, D. Kansas
Decided June 5, 1973No. 22532-B-4, 22533-B-4PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
O’CONNOR, District Judge:
The United States has petitioned this court for review of an order of the referee in bankruptcy sustaining the bankrupts’ Application for Determination of Dischargeability of Debt. The effect of this order was the elimination of a debt owing from the bankrupts to the United States by virtue of an assessment of federal tax liability made against them pursuant to Section 6672 of the Internal Revenue Code of 1954 (26 U.S.C.A. § 6672).
Two questions are presented for our determination:
1. Did the bankruptcy court have jurisdiction to determine the…
2Cases cited7 opinions
- Moran Bros., Inc. v. W. R. Yinger, Trustee, Admiral Oils, Inc., an Oklahoma CorporationCourt of Appeals for the Tenth Circuit · 1963
- United States v. McGuginCourt of Appeals for the Ninth Circuit · 1970
- Sarah B. Danning, Trustee in Bankruptcy of the Estate of Samuel N. Sherman, Dba Southern California College of Business, Bankrupt v. United StatesCourt of Appeals for the Ninth Circuit · 1958
- Harry M. Washington, Trustee in Bankruptcy v. Houston Lumber CompanyCourt of Appeals for the Tenth Circuit · 1962
- In Re MichaudDistrict Court, W.D. Pennsylvania · 1970
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- In the Matter of Lloyd James Durensky, Bankrupt. United States of America v. Lloyd James DurenskyCourt of Appeals for the Fifth Circuit · 1975
- In the Matter of John West Gwilliam, Bankrupt. John West Gwilliam v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- In Re DurenskyDistrict Court, N.D. Texas · 1974
- Queen v. United States (In Re Queen)District Court, S.D. West Virginia · 1992
- Iowa State Department of Social Services v. Morris (In Re Morris)United States Bankruptcy Court, N.D. Iowa · 1981
4 more not listed; retrieve them via the Exa API.