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UNITED STATES v. SOTELO

No. 76-1800.

436 U.S. 268 (1978)

UNITED STATES v. SOTELO ET UX.

Supreme Court of the United States.

Decided May 22, 1978.

Attorney(s) appearing for the Case

Stuart A. Smith argued the cause for the United States. With him on the brief were Solicitor General McCree, Assistant Attorney General Ferguson, Crombie J. D. Garrett, and Wynette J. Hewett.

Bruce L. Balch argued the cause and filed a brief for respondents.

MR. JUSTICE MARSHALL delivered the opinion of the Court.

This case involves the interaction of sections of the Internal Revenue Code of 1954 and the Bankruptcy Act. Respondent Onofre J. Sotelo was found personally liable to the Government for his failure to pay over taxes withheld from employees of the corporation in which he was the principal officer. The question presented is whether this liability is dischargeable in bankruptcy...

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