Legal Opinion
O.H. Lewis Co. v. United States Department of the Treasury (In Re O.H. Lewis Co.)
United States Bankruptcy Court, D. New Hampshire
Decided July 28, 1984No. 19-10172PublishedCited by 22 opinions
1Opinion of the Court
MEMORANDUM OPINION and ORDER
JAMES E. YACOS, Bankruptcy Judge.
The Chapter 11 debtor in these adversary proceedings seeks an injunction against the United States and its agents, the Internal Revenue Service, to prevent the taxing agency from proceeding against officers of the debtor corporation to collect certain penalty tax assessments under 26 U.S.C. § 6672. Identical complaints were filed by the debtor in both adversary proceedings and will be referred to as the “complaint” herein. This liability arises from the failure of such officers to see that “trust-fund” payroll taxes withheld by the…
2Cases cited6 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- In the Matter of Harry Stanley Bostwick and Steva Maxine Bostwick, Bankrupts. Harry Stanley Bostwick v. United StatesCourt of Appeals for the Eighth Circuit · 1975
- Jon Co. v. United States (In Re Jon Co.)District Court, D. Colorado · 1983
- Pressimone v. Internal Revenue Service (In Re Pressimone)District Court, N.D. New York · 1984
- Venture Properties, Inc. v. Norwood Group, Inc. (In Re Venture Properties, Inc.)United States Bankruptcy Court, D. New Hampshire · 1984
1 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- In Re Monroe Well Service, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1986
- Holland Industries, Inc. v. United States (In Re Holland Industries, Inc.)United States Bankruptcy Court, S.D. New York · 1989
- In Re Van Owen Car Wash, Inc.United States Bankruptcy Court, C.D. California · 1988
- Supermercado Gamboa, Inc. v. Camara De Commerciantes Mayoristas De Puerto Rico, Inc. (In Re Supermercado Gamboa, Inc.)United States Bankruptcy Court, D. Puerto Rico · 1986
- Spiers Graff Spiers v. Menako (In Re Spiers Graff Spiers)United States Bankruptcy Court, N.D. Illinois · 1996
17 more not listed; retrieve them via the Exa API.