1. Home
  2. Browse Decisions
  3. B.R.
  4. 115 B.R.
  5. 115 B.R. 523 (1990)
 

IN RE PIERCE

Bankruptcy No. 588-50514-7, Adv. No. 590-5010.

115 B.R. 523 (1990)

In re Richard A. PIERCE, Debtor. Richard A. PIERCE, Plaintiff, v. The STATE OF TEXAS and the Texas State Employment Commission, Defendants.

United States Bankruptcy Court, N.D. Texas, Lubbock Division.

June 22, 1990.

Attorney(s) appearing for the Case

Hollis Webb, Jr., Baker, Clifford, Krier & Webb, Lubbock, Tex., for debtor.

John Mark Stern, Asst. Atty. Gen., Austin, Tex., for Commission.

MEMORANDUM OF OPINION ON DISCHARGEABILITY OF EMPLOYMENT TAXES

JOHN C. AKARD, Bankruptcy Judge.

Richard A. Pierce (Debtor) seeks to discharge employment taxes owed to the State of Texas for the benefit of the Texas Employment Commission (Commission). The decision involves the interplay of §§ 507(a)(3) and 507(a)(7)(D) of the Bankruptcy Code.1 The court determines that the taxes are discharged.

FACTS

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases