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§ 523(a)(1)

Kline, In re--Kline v. IRS

Ruling
Debtor's tax liability was non-dischargeable as returns were filed late. (Bankr. W.D. Ark.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.

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Consumer opinion summary, case decided on January 26, 2018 , LexisNexis #0318-009

Kline, In re--Kline v. IRS

Ruling
Debtor's tax liability was non-dischargeable as returns were filed late. (Bankr. W.D. Ark.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.

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Consumer opinion summary, case decided on January 26, 2018 , LexisNexis #0318-009

Shek, In re--Shek v. Mass. Dep't of Revenue

Ruling
Court denied summary judgement motions as fact issues remained as to the debtor's delay in filing a proper tax return under Massachusetts law, as well as whether or not the debt was actually dischargeable. (Bankr. M.D. Fla.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.

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Consumer opinion summary, case decided on December 21, 2017 , LexisNexis #0218-042

Conard, In re--Conard v. IRS

Ruling
Debtor's tax liability was nondischargeable as he consciously chose to use his earnings to payfor discretionary items rather than to pay his taxes. (Bankr. E.D. Va.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Fraud or Evasion.

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Consumer opinion summary, case decided on December 13, 2017 , LexisNexis #0118-070

Feshbach,In re--Feshbach v. United States Dep't of Treasury

Ruling
Debt was nondischargeable where debtors willfully attempted to evade their tax debt byspending millions of dollars on their upscale lifestyle rather than paying down their debt.(Bankr. M.D. Fla.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Fraud or Evasion.

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Consumer opinion summary, case decided on October 14, 2017 , LexisNexis #1117-076

Quiroz, In re--Quiroz v. United States ex rel. IRS

Ruling
Motion for summary judgment granted in part as debtor was nevertheless entitled to present evidence to rebut the inference of his willfulness in evading paying his tax liabilities. (Bankr. N.D. Okla.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Fraud or Evasion.

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Consumer opinion summary, case decided on August 11, 2017 , LexisNexis #1017-039

Giacchi, In re--Giacchi v. United States

Ruling
Debtor's IRS debt was nondischargeable as he had failed to properly and timely file his returns as required by law. (3d Cir.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.

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Judge or Jurisdiction information not available
Consumer opinion summary, case decided on May 05, 2017 , LexisNexis #0617-041

Bell v. United States (In re Bell)

Ruling
Debtor's tax liabilities deemed nondischargeable for debtor's tardiness in filing Form 1040s.(Bankr. M.D. Fla.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.

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Consumer opinion summary, case decided on January 25, 2017 , LexisNexis #0217-087

Boudreau v. R.I. Div. of Taxation (In re Boudreau)

Ruling
Debtor's tax liabilities were nondischargeable due to filing late tax returns. (Bankr. D.R.I.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Late or Unfiled Return.

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Consumer opinion summary, case decided on January 24, 2017 , LexisNexis #0217-086

United States v. Gandy (In re Gandy)

Ruling
Tax debt willfully evaded by debtor spouse was nondischargeable. (Bankr. W.D. Tex.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes.

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Consumer opinion summary, case decided on November 04, 2016 , LexisNexis #1216-010