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Mitchel E. Morris v. USA Acting through Internal Revenue (In re Morris)

Bankr. No.: 
91-50242
Adv. No.: 
91-5010
Chapter: 
7
Date of Decision: 
May 3, 1995
Issue: 
Whether Debtor, as a general partner, was responsible for federal payroll taxes incurred on wages paid at a motel that the partnership tried to purchase?
Ruling: 
Debtor was responsible for the federal payroll taxes only on wages paid while the partnership had managerial control of the motel.
Full Bankruptcy Court Decision: