Legal Opinion
Swain v. United States Department of Treasury (In Re Swain)
United States Bankruptcy Court, E.D. Michigan
Decided September 27, 2010No. 19-42652PublishedCited by 8 opinions
1Opinion of the Court
AMENDED OPINION REGARDING DEFENDANT’S MOTION TO DISMISS *
THOMAS J. TUCKER, Bankruptcy Judge.
This case presents an issue of subject matter jurisdiction. A Chapter 7 bankruptcy debtor filed this adversary proceeding seeking a declaration that she does not owe the Internal Revenue Service (“IRS”) any debt for approximately $18,000 in unpaid withholding taxes. The withholding taxes are owed by a restaurant business that the debtor and her husband operated, and the debtor fears that the IRS will assess her for such taxes, under the 100% penalty provisions of 26 U.S.C. § 6672. The debtor states…
2Cases cited34 opinions
- Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
- Bell v. HoodSupreme Court of the United States · 1946
- In Re Pacor, Inc. v. John Higgins, Jr. And Louise HigginsCourt of Appeals for the Third Circuit · 1984
- Celotex Corp. v. EdwardsSupreme Court of the United States · 1995
- Romero v. International Terminal Operating Co.Supreme Court of the United States · 1959
29 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Johnston v. City of Middletown (In re Johnston)United States Bankruptcy Court, S.D. Ohio · 2012
- Jung v. Internal Revenue Serv. (In re Jung)United States Bankruptcy Court, W.D. Wisconsin · 2019
- Miller v. Bruemmer (In re Bruemmer Development, LLC)United States Bankruptcy Court, E.D. Michigan · 2014
- Internal Revenue Service v. Hayes (In Re Hayes)District Court, E.D. Michigan · 2011
- AMR CorporationUnited States Bankruptcy Court, S.D. New York · 2021
3 more not listed; retrieve them via the Exa API.