Legal Opinion
Texas Comptroller of Public Accounts v. Liuzza (In Re Texas Pig Stands, Inc.)
Court of Appeals for the Fifth Circuit
Decided July 6, 2010No. 09-50544PublishedCited by 21 opinions
1Opinion of the Court
EDITH H. JONES, Chief Judge:
Vincent J. Liuzza, Jr. served as the bankruptcy trustee for Texas Pig Stands, a venerable San Antonio, Texas, restaurant company. In an attempt to keep the restaurants afloat after a plan of reorganization had been confirmed, Liuzza failed to remit state sales taxes to the Texas Comptroller. The issue posed in this appeal is whether Liuzza may be held personally liable for the deficiency. Tex. Tax.Code Ann. § 111.016(b) (Vernon 2007). The bankruptcy court found that Liuzza could not be held liable absent a showing of “gross negligence.” The district court…
2Cases cited21 opinions
- Little v. Liquid Air Corp.Court of Appeals for the Fifth Circuit · 1994
- J.M. Davidson, Inc. v. WebsterTexas Supreme Court · 2003
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- Oliver v. ScottCourt of Appeals for the Fifth Circuit · 2002
- In the Matter Of: Larry Williams Shannon Britton Williams, Debtors. Larry Williams v. International Brotherhood of Electrical Workers Local 520Court of Appeals for the Fifth Circuit · 2003
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3Cited by21 opinions
- United States v. CapistranoCourt of Appeals for the Fifth Circuit · 2023
- Judy Chou Chiung-Yu Wang v. Prudential Insurance Co. of AmericaCourt of Appeals for the Fifth Circuit · 2011
- Lefkowitz v. Michigan Trucking, LLC (In Re Gainey Corp.)United States Bankruptcy Court, W.D. Michigan · 2011
- Steele v. HeardDistrict Court, S.D. Alabama · 2013
- In Re LyonsUnited States Bankruptcy Court, S.D. Texas · 2010
16 more not listed; retrieve them via the Exa API.