United States Fourth Circuit

In this adversary bankruptcy proceeding, the trustee of the bankruptcy estate of a payroll processing firm seeks a judgment against the United States for an amount of payroll tax payments the firm made on behalf of its employer-clients to the Internal Revenue Service (IRS). Summary judgment in favor of the United States is affirmed, where as a matter of law, the debtor lacked an equitable interest in the funds paid over to the IRS.

Appellate Information

• Decided 12/12/2014
• Published 12/12/2014

Judges

• Davis

Court

• United States Fourth Circuit

Counsel