Legal Opinion

Peiffer v. Alabama Department of Revenue (In Re Peiffer)

United States Bankruptcy Court, N.D. Alabama

Decided April 22, 1991No. 12-02614PublishedCited by 5 opinions

1Opinion of the Court

MEMORANDUM OF DECISION

GEORGE S. WRIGHT, Chief Judge.

This matter came before the court on Robert Eric Peiffer’s Motion (complaint) for Discharge of Taxes. The debtor took the position that 1981-82 taxes owed to the State of Alabama were excise taxes of the type contemplated in 11 U.S.C. § 507(a)(7)(E) and could be discharged after three years. The defendant, Alabama Department of Revenue, contended that the state sales tax obligation is a nondischargeable “trust fund” tax under 11 U.S.C. § 507(a)(7)(C). The court has reviewed the record of the Peiffer case in the context of the applicable law…

2Cases cited11 opinions

Bruning v. United StatesSupreme Court of the United States · 1964
In Re Joanne G. Burns, Debtor. Joanne G. Burns v. United States of America, Acting by and Through the Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1989
In Re John Arthur Rosenow v. State of Illinois, Department of Revenue, in Re Robert M. Hull v. State of Illinois, Department of RevenueCourt of Appeals for the Seventh Circuit · 1983
In Re Richard Eugene Groetken, Debtor. Richard Eugene Groetken v. State of Illinois, Department of RevenueCourt of Appeals for the Seventh Circuit · 1988
In Re Darrel v. Shank, Debtor. Darrel v. Shank v. Washington State Department of Revenue, Excise Tax Division, DefendantCourt of Appeals for the Ninth Circuit · 1986

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

3Cited by5 opinions

In Re Al Copeland Enterprises, Inc.United States Bankruptcy Court, W.D. Texas · 1991
City of Hoover v. Oliver & Wright Motors, Inc.Supreme Court of Alabama · 1999
DICKSON CAMPERS, INC. v. City of MobileCourt of Civil Appeals of Alabama · 2007
DICKSON CAMPERS, INC. v. City of MobileCourt of Civil Appeals of Alabama · 2007
In Re KogutUnited States Bankruptcy Court, W.D. Arkansas · 2005