Legal Opinion

Smith v. United States (In Re Smith)

District Court, D. Hawaii

Decided October 27, 1999No. 99-00513MP. Adversary No. 95-0042Published

1Opinion of the Court

ORDER AFFIRMING BANKRUPTCY COURT’S JUDGMENT DISMISSING CASE, WITH PREJUDICE, ENTERED JANUARY 28, 1999

PENCE, Senior District Judge.

Debtor/Appellant Robert Allen Smith (“Smith” or “Debtor”) appeals the bankruptcy court’s Judgment entered January 28, 1999, dismissing, with prejudice, Smith’s May 8, 1995 adversarial Complaint For Declaratory Relief to Cancel Alleged Income and Employment Tax Indebtedness Claimed by Internal Revenue Service. The issues on appeal are (1) whether debt- or is entitled to a jury trial; (2) whether debtor is liable for the penalties arising under 26 U.S.C. § 6672 for…

2Cases cited14 opinions

  1. In the Matter of Pizza of Hawaii, Inc., Debtor. Pizza of Hawaii, Inc. v. Shakey's, Inc.Court of Appeals for the Ninth Circuit · 1985
  2. Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
  3. Edward J. Bloom v. United StatesCourt of Appeals for the Ninth Circuit · 1960
  4. Dan O. Davis, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1992
  5. Edwin A. And Pauline Teel v. United StatesCourt of Appeals for the Ninth Circuit · 1976

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