- 11 U.S.C.
Pendergast v. Massachusetts Dept of Revenue (In re Pendergast)
Jun
11
2013
Ruling
Late filed state tax returns did not satisfy applicable filing requirements and were nondischargeable.
Procedural posture
Plaintiff debtor filed an adversary proceeding against defendant Massachusetts Department of Revenue (MDOR) seeking a determination that certain income taxes were dischargeable. The MDOR filed counterclaims. It sought summary judgment on its counterclaim asserting that the taxes were excepted from discharge under 11 U.S.C.S. § 523(a)(1)(B)(i).
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Court
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