IN RE SOUTHEAST WAFFLES, LLC

BAP No. 11-8012.

460 B.R. 132 (2011)

In re SOUTHEAST WAFFLES, LLC, Debtor. Southeast Waffles, LLC, Appellant, v. United States Department of Treasury/Internal Revenue Service, Appellee.

United States Bankruptcy Appellate Panel of the Sixth Circuit.

Decided and Filed: November 30, 2011.


Attorney(s) appearing for the Case

ARGUED: Glenn B. Rose , Harwell Howard Hyne Gabbert & Manner, P.C., Nashville, TN, for Appellant. Andrew C. Strelka , United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF: Glenn B. Rose , Barbara D. Holmes , Renee M. Bacon , Harwell Howard Hyne Gabbert & Manner, P.C., Nashville, TN, for Appellant. Andrew C. Strelka , United States Department of Justice, Washington, D.C., for Appellee.

Before: BOSWELL, HARRIS, and McIVOR, Bankruptcy Appellate Panel Judges.


OPINION

MARCI B. McIVOR, Chief Judge.

Southeast Waffles, LLC ("Debtor") appeals an order of the bankruptcy court granting a motion to dismiss its adversary complaint against the United States Department of Treasury/Internal Revenue Service ("IRS") pursuant to Federal Rule of Civil Procedure 12(b)(6). In its adversary complaint, the Debtor sought avoidance and recovery of noncompensatory penalty payments made to the IRS pursuant to 11 U.S.C. §§...

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