- 11 U.S.C.
Hawkins v. Franchise Tax Bd.
Sep
15
2014
Ruling
Judgment that tax debt was nondischargeable vacated where the there was no showing of specific intent to evade tax the tax.
Issue(s)
What mental state is required in order to find that a bankruptcy debtor's federal tax liabilities should be excepted from discharge for willfully attempting to evade or defeat the taxes?
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Court
:
Judge or Jurisdiction information not available