- 11 U.S.C.
Robertson v. IRS (In re Robertson)
Sep
25
2006
Ruling
Debtor's liability as responsible person for trust fund taxes was nondischargeable.
Procedural posture
Plaintiff debtor, the primary limited partner of taxpayer, a limited partnership, challenged the claim of defendant IRS. At issue was a determination whether the debtor was a responsible person of the limited partnership for purposes of imposition of tax liability under 26 U.S.C. § 6672, and whether the taxes were nondischargeable under 11 U.S.C. §§ 507(a)(8) and 523(a)(1).
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Court
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