Legal Opinion
Cennamo v. United States (In Re Cennamo)
United States Bankruptcy Court, C.D. California
Decided November 16, 1992No. Bankruptcy No. SA 91-39648JW, Adv. No. SA 92-1061JWPublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
JOHN J. WILSON, Bankruptcy Judge.
Gerald J. Cennamo and Sharon K. Cenna-mo (“Debtors”) claim that an invalid assessment listed on a Notice of Federal Tax Lien for 26 U.S.C. §§ 6700 and 6701 tax penalties renders the lien invalid. Alternatively, if the lien is valid, the Debtors seek to invoke the doctrine of equitable subordination under 11 U.S.C. § 510(c) of the Bankruptcy Code (“Code”) so as to subordinate the §§ 6700 and 6701 tax penalties to the 26 U.S.C. § 6672 tax penalty.
I. STATEMENT OF FACTS
The Debtors filed a petition under Chapter 7 of the Code on July 12, 1989.…
2Cases cited17 opinions
- In the Matter of Mobile Steel Company, Debtor. Elaine E. Benjamin v. Lester Y. Diamond, as Trustee in Bankruptcy for Mobile Steel, Inc.Court of Appeals for the Fifth Circuit · 1977
- United States v. BrosnanSupreme Court of the United States · 1960
- In the Matter of Virtual Network Services Corporation, Debtor-Appellee. Appeal of United States of AmericaCourt of Appeals for the Seventh Circuit · 1990
- United States of America and Dennis J. Hanzel, Special Agent, Internal Revenue Service v. Jay T. WillCourt of Appeals for the Sixth Circuit · 1982
- Thelma Rosenberg v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
12 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- United States v. AlfanoDistrict Court, E.D. New York · 1999
- In Re AkramUnited States Bankruptcy Court, C.D. California · 2001
- Sills v. USACourt of Appeals for the Fifth Circuit · 1996
- Bertelt v. United States (In Re Bertelt)United States Bankruptcy Court, M.D. Florida · 1996
- Wood v. Commissioner (In Re Wood)United States Bankruptcy Court, S.D. Florida. · 2005
4 more not listed; retrieve them via the Exa API.