Legal Opinion
Internal Revenue Service v. Taylor (In Re Taylor)
Court of Appeals for the Fifth Circuit
Decided January 6, 1998No. 97-40008PublishedCited by 57 opinions
1Opinion of the Court
KING, Circuit Judge:
The Internal Revenue Service appeals the bankruptcy court’s declaratory judgment that it is barred from proceeding against Dudley Davis Taylor by the res judicata effect of his confirmed Chapter 11 plan of reorganization, which purported to fix his liability for a 26 U.S.C. § 6672 penalty at zero. The district court affirmed the judgment of the bankruptcy court. We reverse.
I. FACTUAL AND PROCEDURAL BACKGROUND
In August 1993, appellee Dudley Davis Taylor filed for Chapter 11 bankruptcy. He had been the president and manager of Marshall Mill and Elevator Co., Inc. (Marshall…
2Cases cited15 opinions
- In Re Benjamin Pierce Simmons, Bankrupt. Benjamin Pierce Simmons v. J.T. SavellCourt of Appeals for the Fifth Circuit · 1985
- REPUBLIC SUPPLY CO., Plaintiff-Appellee, v. Joseph SHOAF, Defendant-AppellantCourt of Appeals for the Fifth Circuit · 1987
- In the Matter of Gerald Lewis Tarnow, Debtor. Appeal of Commodity Credit CorporationCourt of Appeals for the Seventh Circuit · 1984
- In Re John R. Kolstad, Debtor. United States of America (Internal Revenue Service) v. John R. KolstadCourt of Appeals for the Fifth Circuit · 1991
- In the Matter of Walter Howard and Verlean Howard, Debtors. Sun Finance Company, Inc. v. Walter Howard and Verlean HowardCourt of Appeals for the Fifth Circuit · 1992
10 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- Larry M. Siegel Selwyn Gerber v. The Federal Home Loan Mortgage Corporation J.I. Kislak Mortgage Corporation Gunther Torriani Carolyn PazCourt of Appeals for the Ninth Circuit · 1998
- Diviney v. Nationsbank of Texas (In Re Diviney)Bankruptcy Appellate Panel of the Tenth Circuit · 1998
- Padilla v. Wells Fargo Home Mortgage, Inc. (In Re Padilla)United States Bankruptcy Court, S.D. Texas · 2007
- United States v. MartinezCourt of Appeals for the Fifth Circuit · 1998
- In re 1701 Commerce, LLCUnited States Bankruptcy Court, N.D. Texas · 2014
52 more not listed; retrieve them via the Exa API.