QUIROZ v. MICHIGAN, DEPT. OF TREASURY

Civil Action No. 11-CV-12672. Bankruptcy No. 11-04433.

472 B.R. 434 (2012)

Juan A. QUIROZ, Appellant, v. State of MICHIGAN, DEPARTMENT OF TREASURY, Appellee.

United States District Court, E.D. Michigan, Southern Division.

March 27, 2012.


Attorney(s) appearing for the Case

Leon N. Mayer , Ryan D. Heilman , Schafer & Weiner, Bloomfield Hills, MI, for Appellant.

Heather L. Donald , Juandisha M. Harris , Michigan Department of Attorney General, Detroit, MI, for Appellee.


OPINION AND ORDER AFFIRMING THE ORDER OF THE BANKRUPTCY COURT GRANTING APPELLEE'S MOTION TO DISMISS

MARK A. GOLDSMITH, District Judge.

I. INTRODUCTION

This is a bankruptcy appeal. The sole issue is whether a corporation's unpaid Michigan single business tax ("SBT"), for which Appellant Juan A. Quiroz is liable as the responsible corporate official, is non-dischargeable under 11 U.S.C. §§ 507(a)(8)(E) and 523(a)(1)(A). The Bankruptcy...

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