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IN RE AMERICAN BICYCLE ASS'N

No. 88-15281.

895 F.2d 1277 (1990)

In re AMERICAN BICYCLE ASSOCIATION, Debtor. AMERICAN BICYCLE ASSOCIATION; Bernard R. Anderson, Appellants, v. UNITED STATES of America, ex rel. INTERNAL REVENUE SERVICE, Appellee.

United States Court of Appeals, Ninth Circuit.

Decided February 12, 1990.

Attorney(s) appearing for the Case

Charles W. Lowe, Davis & Lowe, P.C., Phoenix, Ariz., for appellants.

Shirley D. Peterson, Asst. Atty. Gen., and Calvin C. Curtis, Tax Atty., Dept. of Justice, Washington, D.C., for appellee.

Before NORRIS, THOMPSON and O'SCANNLAIN, Circuit Judges.

DAVID R. THOMPSON, Circuit Judge:

Appellants American Bicycle Association ("debtor") and Bernard R. Anderson appeal the district court's order reversing the bankruptcy court's order enjoining the Internal Revenue Service ("IRS") from collecting a "responsible officer 100% penalty" assessed under Internal Revenue Code § 66721 against Anderson, the debtor's secretary-treasurer. The district court had jurisdiction pursuant to 28 U.S...

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