- 11 U.S.C.
Gliem v. United States Dept of Treasury (In re Gliem)
Oct
31
2006
Ruling
Taxes owed for years in which debtor was deemed not to have filed returns were not discharged.
Procedural posture
Plaintiff debtor reopened his chapter 7 proceeding and filed an adversary proceeding to determine whether certain federal income taxes that allegedly were owed for three tax years in fact had been discharged in the bankruptcy. Defendant, the United States IRS, disputed the claimed discharge on the ground that the tax liabilities were nondischargeable pursuant to 11 U.S.C. § 523(a)(1)(B) and (a)(1)(C).
ABI Membership is required to access the full summary of Gliem v. United States Dept of Treasury (In re Gliem) Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Court
: