- 11 U.S.C.
Green v. United States (In re Green)
Apr
27
2012
Ruling
Taxes for which no returns were filed were nondischargeable.
Procedural posture
Plaintiff, a chapter 7 debtor, filed an adversary proceeding to determine whether federal income tax liabilities owed to defendant IRS were discharged in bankruptcy and to determine the validity and amount of federal tax liens. Both parties filed motions for summary judgment.
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Court
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