4th Circ. Says Tax Penalties Aren't Voidable Obligations

By Emlyn Cameron · March 8, 2022, 5:42 PM EST

An at-risk youth center's bankruptcy trustee can't cancel the center's tax obligations as fraudulent, because tax penalties aren't tied to voluntary transactions, the Fourth Circuit said Tuesday, affirming a lower court....

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Case Information

Case Title

Richard Cook v. US

Case Number

20-1685

Court

Appellate - 4th Circuit

Nature of Suit

3422 Bankruptcy Appeals Rule 28 USC 158

Date Filed

June 24, 2020