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You Cant Touch That Trust Fund Taxes and the Bankruptcy Code

Journal Issue
Column Name
Citation
Arthur A. Stewart and John M. Stern, You Can’t Touch That: Trust Fund Taxes and the Bankruptcy Code, XXXII ABI Journal 3, 18, 94-95, April 2013
Bankruptcy Code
Cases Discussed
Begier v. IRS, 496 U.S. 53 (1990); Al Copeland Enterprises, Inc. v. Texas (In re Al Copeland Enterprises, Inc.), 991 F.2d 233 (5th Cir. 1993); Texas Comptroller of Public Accounts v. Megafoods Stores, Inc. (In re Megafoods Stores, Inc.), 163 F.3d 1063 (9th Cir. 1998); Texas Comptroller of Public Accounts v. Liuzza (In re Texas Pig Stands, Inc.), 610 F.3d 937 (5th Cir. 2010); Texas Comptroller of Public Accounts v. Amber’s Stores, Inc. (In re Amber’s Stores, Inc.), 205 B.R. 828 (Bankr. N.D. Tex. 1997); Alon USA, LP v. Texas, 222 S.W.3d 19 (Tex. App. – Austin 2005, pet. denied); Stoker Management, Inc. v. Sharp, 958 S.W. 2d 286 (Tex. App. – Austin 1997, pet. denied)
Journal Date
Bankruptcy Rule

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