Legal Opinion
Evans v. United States (In Re Evans)
District Court, D. Colorado
Decided July 25, 1994No. Civ. A. No. 92 N 1684. Bankruptcy No. 90 B 17558 PAC. Adv. No. 91 B 2028 SBBPublished
1Opinion of the Court
ORDER AND MEMORANDUM OF DECISION
NOTTINGHAM, District Judge.
This is an appeal from an order and judgment entered by the United States Bankruptcy Court for the District of Colorado. The parties dispute the bankruptcy court’s calculation of the amount of penalty which was assessed pursuant to I.R.C. § 6672 (West Supp.1993), and have filed cross-appeals. Jurisdiction is based on 28 U.S.C.A. § 158(a) (West 1993).
FACTS
Debtor-Appellee John Hathaway Evans, Jr. (“Evans”) was president of a corporation called Passage Home Communications (“Passage Home”). Prior to May 1989, Passage Home neglected to…
2Cases cited25 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Slodov v. United StatesSupreme Court of the United States · 1978
- United States v. Energy Resources Co.Supreme Court of the United States · 1990
- Laing v. United StatesSupreme Court of the United States · 1976
- In Re Michael Duane Mullet, Debtor. First Bank of Colorado Springs, a State Banking Corporation v. Michael Duane MulletCourt of Appeals for the First Circuit · 1987
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