- 11 U.S.C.
United States v. Wroblewski
Jan
16
2009
Ruling
Debtor's federal tax liabilities were not discharged in bankruptcy.
Procedural posture
Plaintiff sued defendant taxpayers, a husband and a wife, to reduce to judgment federal income tax assessments against them, individually and jointly, and to foreclose tax liens against real property owned by the taxpayers. The Government moved for summary judgment.
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- 11 U.S.C.
Schwartz v. United States (In re Schwartz)
Jan
09
2009
Ruling
Taxes of debtor who chose to pay other obligations were nondischargeable.
Procedural posture
Debtors filed for relief under chapter 7. The debtors filed an action against the United States for a ruling that the tax liability owed by one debtor, which exceeded $1 million, was discharged in bankruptcy. The Internal Revenue Service (IRS) objected to the proposed ruling.
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- 11 U.S.C.
Target Natl Bank v. Redmond (In re Redmond)
Nov
26
2008
Ruling
Credit card charge used to pay property tax was nondischargeable.
Procedural posture
Plaintiff creditor filed an adversary proceeding against defendant debtor seeking a determination that its debt was nondischargeable pursuant to 11 U.S.C.S. § 523(a)(1) and /or (2). The debtor failed to respond to the complaint or to the clerk's entry of default. The creditor moved for a default judgment in its favor.
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- 11 U.S.C.
Bryen v. United States (In re Bryen)
Nov
24
2008
Ruling
Prior actions in which debtor was not fully represented or which determined debtor did not engage in sham transactions did not establish dischargeability of tax debt.
Procedural posture
Plaintiff bankruptcy debtor brought an adversary proceeding against defendant United States seeking a determination that the debtor's tax liability to the government was discharged. The government moved for summary judgment on the ground that collateral estoppel established that the debtor willfully attempted to evade the taxes, which rendered the tax debt nondischargeable under 11 U.S.C.S. § 523(a)(1)(C).
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- 11 U.S.C.
Guben v. United States (In re Guben)
Aug
14
2008
Ruling
IRS debt was nondischargeable where debtor had paid for education, vacations and a noted art collection but not paid taxes.
Procedural posture
Plaintiff debtor brought an adversary claim against defendant creditor the United States (IRS), seeking a determination that her tax liabilities for about nine years were dischargeable, having grown with interest and penalties to the sum of $ 319,271. The IRS asserted that the debtor had attempted to evade payment of the taxes, and, as a result, her tax debt should not be discharged pursuant to 11 U.S.C.S. § 523(a)(1)(C).
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- 11 U.S.C.
United States v. Mixon (In re Mixon)
May
13
2008
Ruling
Tax debt was nondischargeable due to debtor's willful evasion attempts.
Procedural posture
Plaintiff U.S. brought a complaint against defendant chapter 7 debtors, seeking a determination that the debtors were indebted to the Internal Revenue Service (IRS) for unpaid federal income taxes, to recover the debt from the debtors, along with interest, and a determination that the debt was excepted from discharge pursuant to 11 U.S.C.S. § 523(a)(1)(C) because the debtors had willfully attempted in any manner to evade or defeat such tax.
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- 11 U.S.C.
Canfield v. Stephenson (In re Stephenson)
May
13
2008
Ruling
Portion of judgment for withholding tax liabilities in favor oF creditor that retook control of company it originally sold to debtor was nondischargeable.
Procedural posture
Plaintiff, a pro se litigant, filed an adversary proceeding to determine that a state court judgment (Judgment) won by his wholly-owned company on account of certain delinquent taxes, penalties, and interest paid by the company to state and federal taxing authorities was nondischargeable under 11 U.S.C.S. § 523(a)(1). Also interested in the matter was debtor, an individual who had filed a chapter 7.
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- 11 U.S.C.
Geiger v. IRS (In re Geiger)
Apr
28
2008
Ruling
Debtor's IRS liability was dischargeable although debtor spouse's liability was nondischargeable due to willful avoidance attempts.
Procedural posture
Debtors, a married couple, filed a complaint against defendant IRS for a determination that the husband's tax liabilities for 1993, 1995, 1997, and 1998 and the couple's joint obligations for 2000 and 2001 were properly discharged. The IRS opposed the claim on the ground that debtor husband had willfully attempted to defeat or evade payment of taxes within the meaning of 11 U.S.C.S. § 523(a)(1)(C) but offered no evidence as to the wife.
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- 11 U.S.C.
Parks v. Krause (In re Krause)
Apr
21
2008
Ruling
Income tax debt excepted from discharge due to debtor's willful evasion.
Procedural posture
Plaintiffs, the U.S. and the chapter 7 trustee, filed an adversary proceeding against defendants, the debtor and his brother, seeking a determination that the debtor's substantial income tax debt should be excepted from discharge under 11 U.S.C.S. § 523(a)(1)(C), that trusts for the benefit of the debtor's children should be declared to be the nominees of the debtor, and that the debtor made several fraudulent transfers.
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- 11 U.S.C.
Pizzuto v. IRS (In re Pizzuto)
Mar
20
2008
Ruling
Debt owed pursuant to tax return late-filed within two years of petition date was nondischargeable.
Procedural posture
Plaintiff chapter 7 debtor, who filed his bankruptcy petition on June 22, 2006, brought this adversary proceeding against defendant Internal Revenue Service (IRS) seeking a determination that his 1995 federal income tax return was dischargeable pursuant to 11 U.S.C.S. § 523(a)(1)(B)(ii). A trial was held on August 22, 2007 to consider the dischargeability of the tax liability.
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