(DOWNLOAD) "In re Texas Pig Stands, Inc." by United States Court of Appeals for the Tenth Circuit ~ Book PDF Kindle ePub Free
eBook details
- Title: In re Texas Pig Stands, Inc.
- Author : United States Court of Appeals for the Tenth Circuit
- Release Date : January 06, 2010
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 61 KB
Description
Vincent J. Liuzza, Jr. served as the bankruptcy trustee for Texas Pig Stands, a venerable San Antonio, Texas, restaurant company. In an attempt to keep the restaurants afloat after a plan of reorganization had been confirmed, Liuzza failed to remit state sales taxes to the Texas Comptroller. The issue posed in this appeal is whether Liuzza may be held personally liable for the deficiency. TEX. TAX. CODE ANN. § 111.016(b) (Vernon 2007). The bankruptcy court found that Liuzza could not be held liable absent a showing of "gross negligence." The district court disagreed. We affirm the district courts judgment imposing liability.
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