IN RE PRESCRIPTION HOME HEALTH CARE, INC.

No. 02-50132.

316 F.3d 542 (2002)

In the Matter of: PRESCRIPTION HOME HEALTH CARE, INC., Debtor. United States of America, Internal Revenue Service, Appellant, v. Prescription Home Health Care, Inc., Appellee.

United States Court of Appeals, Fifth Circuit.

December 30, 2002.


Attorney(s) appearing for the Case

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

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

Before DAVIS, BARKSDALE and DENNIS, Circuit Judges.


RHESA HAWKINS BARKSDALE, Circuit Judge:

The Internal Revenue Service contests the district court's affirming a bankruptcy court's confirmation of a debtor's plan of reorganization. The principal issue is whether the bankruptcy court had jurisdiction to enjoin the IRS from, under 26 U.S.C. § 6672, assessing and collecting taxes from a non-debtor officer of the debtor corporation. INJUNCTION VACATED; REMANDED.

I.

Debtor Prescription Home...

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