Rahndee Indus. Servs. v. United States (In re Rahndee Indus. Servs.)

Ruling: 
IRS could collect employment taxes from debtor fraudulently created by owners of defunct corporations that failed to pay the taxes.
Issue: 
Could corporate debtor created to acquire first corporation be held liable for taxes owed by the first corporation?
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Commercial case opionion summary, case decided on September 18,2015, LexisNexis #1015-043