United States Fifth Circuit

The bankruptcy court was without jurisdiction to enjoin the IRS from, under 26 U.S.C. section 6672, assessing and collecting taxes from a non-debtor officer of a debtor corporation. The court's action amounted to a determination of tax liability.

Appellate Information

• Decided 12/30/2002
• Published 12/30/2002

Judges

• RHESA HAWKINS BARKSDALE, Circuit Judge:, Before DAVIS, BARKSDALE and DENNIS, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• For Appellant:
  
• Michael J. Haungs (argued), Thomas J. Clark, U.S. Dept. of Justice, Tax Div., Washington, DC, for Appellant.


• For Appellees:
  
• Lynn H. Butler (argued), Hance Scarborough Wright Ginsberg & Brusilow, Austin, TX, for Appellee.