Sean Francis Cox

Internal Revenue Service v. Hayes (In Re Hayes)

District Court, E.D. Michigan · 2011-06-22 · cited 1×

In this case, the IRS sought to reduce to judgment unpaid tax liabilities assessed against brothers Christopher and Paul Hayes as responsible persons for their landscaping company's failure to pay employment taxes under 26 U.S.C. § 6672. Christopher Hayes had filed for Chapter 7 bankruptcy and initiated an adversary proceeding challenging his liability for the Trust Fund Recovery Penalty and seeking a refund of applied overpayments. The district court denied the government's motion for leave to appeal the bankruptcy court's denial of a motion to dismiss or abstain, denied Hayes' motion to quash service and for sanctions, and deferred rulings on the motion to dismiss and default judgment against Paul Hayes until after the bankruptcy court determines the extent of Christopher Hayes' liability.

taxesprocedurebusiness & regulatory

In Re Rahim

District Court, E.D. Michigan · 2011-05-23 · cited 4×

In this bankruptcy appeal, debtors Mahmoud Rahim and Raya Abdulhussain challenged the dismissal of their Chapter 7 case, which was filed after they incurred over $10 million in debts from failed Florida real estate investments. The bankruptcy court dismissed the case under 11 U.S.C. § 707(a) for lack of good faith, citing the debtors' high income, undisclosed luxury vehicle benefits, substantial expenses including mortgage payments and education costs, and failure to repay creditors despite their ability to pay a meaningful portion of the debts. The district court affirmed, holding that the bankruptcy court properly considered the totality of circumstances, including the debtors' continued lavish lifestyle and ability to pay, in finding bad faith.

procedurebusiness & regulatory

Equal Employment Opportunity Commission v. Cintas Corp.

District Court, E.D. Michigan · 2010-09-03 · cited 1×

The case involved the Equal Employment Opportunity Commission (EEOC) alleging that Cintas Corporation engaged in discriminatory hiring practices against female applicants for Service Sales Representative positions in violation of Title VII of the Civil Rights Act. The court considered Cintas's motion for summary judgment regarding the claim on behalf of applicant Patricia Lee Washington. The court applied the McDonnell-Douglas burden-shifting framework and found that Cintas provided legitimate, nondiscriminatory reasons for not hiring Washington, namely that other applicants were better qualified, and the EEOC failed to present evidence that these reasons were a pretext for gender discrimination. Therefore, the court granted summary judgment to Cintas and dismissed the claim with prejudice.

labor & employmentcivil rights

Equal Employment Opportunity Commission v. Cintas Corp.

District Court, E.D. Michigan · 2010-09-03

The case involves the EEOC's Section 706 lawsuit against Cintas Corporation alleging discriminatory hiring practices against female applicants for sales and route driver (SSR) positions at two Michigan facilities in 2001 and 2002, with Tanya Thompson identified as one of thirteen individuals on whose behalf the claims were brought. The court granted Cintas's motion for summary judgment and dismissed the EEOC's claims on behalf of Thompson with prejudice. Under the McDonnell-Douglas framework required for this Section 706 action, the EEOC failed to show that Thompson was significantly better qualified than the male applicants hired or to present evidence that Cintas's stated reasons for not hiring her (such as her lack of relevant experience and incomplete application) were a pretext for gender discrimination.

labor & employmentcivil rights

Chavez v. Waterford School District

District Court, E.D. Michigan · 2010-06-14 · cited 5×

Serrano v. Cintas Corp.

District Court, E.D. Michigan · 2010-02-09 · cited 6×

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Decision record

Sean Francis Cox

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Decision record