- 11 U.S.C.
Followell v. United States (In re Gurley)
Nov
07
2005
Ruling
Confirmation of debtor's plan did not discharge debtor's tax liability since it is a debt excepted from discharge.
Procedural posture
The debtor underwent a bankruptcy in a Chapter 11 proceeding. After the debtor's death, plaintiff personal representative reopened the debtor's case and sued defendant, the U.S. government, by its agency, the Internal Revenue Service (IRS), to determine liability for interest and penalties on taxes from before the bankruptcy filing. The parties filed cross-motions for summary judgment.
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Court
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