Legal Opinion
Roberts Metal Fabrication, Inc. v. United States (In Re Roberts Metal Fabrication, Inc.)
United States Bankruptcy Court, D. Kansas
Decided December 4, 1992No. 19-20372PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
BENJAMIN E. FRANKLIN, Chief Judge.
This matter comes on before the Court pursuant to the December 3 and 4, 1991 trial on the complaint of Roberts Metal Fabrication, Inc. (hereinafter “debtor”) seeking abatement of tax penalties pursuant to 11 U.S.C. § 505(a). The debtor appeared by and through its attorney, John H. Trader and local counsel, Joe Vise. The United States of America appeared by and through its attorney, James L. Long, United States Department of Justice, Tax Division. Upon the filing of proposed findings of fact and conclusions of law by the parties,…
2Cases cited5 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Charles E. Wolfe v. United StatesCourt of Appeals for the Ninth Circuit · 1986
- Bobbie J. Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Wolfe v. United StatesDistrict Court, D. Montana · 1985
- Gyro Engineering Corp. v. CommissionerUnited States Tax Court · 1974
3Cited by3 opinions
- In the Matter of Herbert P. Carlson and Margaret P. Carlson, Debtors. Herbert P. Carlson and Margaret P. Carlson v. United StatesCourt of Appeals for the Seventh Circuit · 1997
- In Re Slater Corp.United States Bankruptcy Court, S.D. Florida. · 1995
- In Re Sykes & Sons, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1995