In Re American Bicycle Association

895 F.2d 1277 65 A.F.T.R.2d 90 -672, 58 USLW 2488 , 90-1 USTC P 50,104, 20 Bankr.Ct.Dec. 239 , Bankr. L. Rep. P 73,249 In re AMERICAN BICYCLE ASSOCIATION, Debtor. AMERICAN BICYCLE ASSOCIATION; Bernard R. Anderson, Appellants, v. UNITED STATES of America, ex rel. INTERNAL REVENUE SERVICE, Appellee. No. 88-15281. United States Court of Appeals, Ninth Circuit. Argued and Submitted Oct. 5, 1989. Decided Feb. 12, 1990. Charles W. Lowe, Davis & Lowe, P.C., Phoenix, Ariz., for appellants. Shirley D. Peterson, Asst. Atty. Gen., and Calvin C. Curtis, Tax Atty., Dept. of Justice, Washington, D.C., for appellee. Appeal from the United States District Court for the District of Arizona. Before NORRIS, THOMPSON and O'SCANNLAIN, Circuit Judges. DAVID R. THOMPSON, Circuit Judge: 1 Appellants American Bicycle Association ("debtor") and Bernard R. Anderson appeal the district court's order reversing the bankruptcy court's order enjoining the Internal Revenue Service ("IRS") from collecting a "responsible officer 100% penalty" assessed under Internal Revenue Code Sec. 6672 1 against Anderson, the debtor's secretary-treasurer. The district court had jurisdiction pursuant to 28 U.S.C. Sec. 158…