[DOWNLOAD] "In re American Bicycle Association" by United States Court of Appeals for the Ninth Circuit " eBook PDF Kindle ePub Free
eBook details
- Title: In re American Bicycle Association
- Author : United States Court of Appeals for the Ninth Circuit
- Release Date : January 12, 1990
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 63 KB
Description
THOMPSON, Circuit Judge: Appellants American Bicycle Association (""debtor"") and Bernard R. Anderson appeal the district court's order reversing the bankruptcy court's order enjoining the Internal Revenue Service (""IRS"") from collecting a ""responsible officer 100% penalty"" assessed under Internal Revenue Code § 66721 against Anderson, the debtor's secretary-treasurer. The district court had jurisdiction pursuant to 28 U.S.C. § 158(a). We have jurisdiction under 28 U.S.C. § 158(d) and we affirm.