Legal Opinion
In Re Hayes
United States Bankruptcy Court, D. Massachusetts
Decided April 12, 1999No. 19-10184PublishedCited by 4 opinions
1Opinion of the Court
DECISION ON OBJECTION TO CLAIM OF THE INTERNAL REVENUE SERVICE
WILLIAM C. HILLMAN, Chief Judge.
I. Introduction
John J. Hayes, III (the “Debtor”) filed a voluntary petition under Chapter 11 of the Bankruptcy Code on July 11, 1997. The United States of America (the “IRS”) timely filed a proof of claim which, as amended, asserted the Debtor’s liability to it to be $125,172.70. 1 The IRS claim is based upon assessments which it made against the Debtor pursuant to 26 U.S.C. § 6672 2 by reason of his willful failure to collect, truthfully account for and pay over the trust fund portion of federal…
2Cases cited11 opinions
- United States v. Mary Rem, Syma Lichter, and Nathan Hanfling, as Executors of the Estate of Henry Rem, Gerard RemCourt of Appeals for the Second Circuit · 1994
- Edgar B. Thomsen, Jr. v. United StatesCourt of Appeals for the First Circuit · 1989
- Cosmo J. Caterino v. United StatesCourt of Appeals for the First Circuit · 1986
- In Re PremoUnited States Bankruptcy Court, E.D. Michigan · 1990
- Vinick v. CommissionerCourt of Appeals for the First Circuit · 1997
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3Cited by4 opinions
- United States v. Clifford (In Re Clifford)District Court, D. Massachusetts · 2000
- In Re StokesUnited States Bankruptcy Court, D. Maryland · 2004
- Bradley Nelson v. Wells Fargo Bank, N.A.Bankruptcy Appellate Panel of the First Circuit · 2020
- Kittery Point Partners, LLC v. Bayview Loan Servicing, LLCBankruptcy Appellate Panel of the First Circuit · 2021