Legal Opinion
Datair Systems Corp. v. Starkey (In Re Datair Systems Corp.)
United States Bankruptcy Court, N.D. Illinois
Decided November 10, 1983No. 19-00674PublishedCited by 27 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
ROBERT L. EISEN, Bankruptcy Judge.
This cause came to be heard on the defendant’s (IRS) motion to dismiss plaintiffs’ (Datair) adversary complaint for injunctive relief. The IRS contends that Datair lacks standing to bring said complaint; that the IRS has not waived its sovereign immunity; and that Datair is barred by Section 7421(a) of the Internal Revenue Code from bringing said suit. Datair’s complaint asks this court to enjoin the IRS from proceeding to assess Section 6672 100% penalties for the corporate tax obligations of Datair against two of its principal officers.
Af…
2Cases cited15 opinions
- Warth v. SeldinSupreme Court of the United States · 1975
- Baker v. CarrSupreme Court of the United States · 1962
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bob Jones University v. SimonSupreme Court of the United States · 1974
10 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- In Re LileUnited States Bankruptcy Court, S.D. Texas · 1989
- Beker Industries Corp. v. Florida Land & Water Adjudicatory Commission (In Re Beker Industries Corp.)United States Bankruptcy Court, S.D. New York · 1986
- In Re PriceUnited States Bankruptcy Court, N.D. Illinois · 1989
- In Re LileUnited States Bankruptcy Court, S.D. Texas · 1989
- Rustic Manufacturing, Inc. v. Marine Bank Dane County (In Re Rustic Manufacturing, Inc.)United States Bankruptcy Court, W.D. Wisconsin · 1985
22 more not listed; retrieve them via the Exa API.