- 11 U.S.C.
Nilsen v. Mass. Dept of Revenue (In re Nilsen)
Dec
14
2015
Ruling
Taxes for which debtor filed actual returns were not excepted from discharge.
Issue(s)
Were taxes for years in which debtor filed actual returns excepted from discharge?
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Court
:
- 11 U.S.C.
Cooper v. Miss. Dept of Revenue (In re Cooper)
Sep
25
2015
Ruling
State tax debt was nondischargeable.
Issue(s)
Was state tax liability nondischargeable?
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Court
:
- 11 U.S.C.
Linn v. United States IRS (In re Linn)
Apr
29
2015
Ruling
Tax debt owed to IRS for years in which debtor did not file returns was nondischargeable.
Issue(s)
Was debt to IRS for taxes owed in years when no return was filed nondischargeable?
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Court
:
- 11 U.S.C.
Coyle v. United States (In re Coyle)
Jan
14
2015
Ruling
IRS debt was nondischargeable where debtor's post-assessment return was not a good faith filing.
Issue(s)
Whether the Debtor's untimely Form 1040, filed after the IRS assessed tax liability, is a "return" as that term is used in §523(a)(1)(B) of the Bankruptcy Code or was it not a valid return making the debt nondischargeable?
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Court
:
- 11 U.S.C.
Mallo v. IRS (In re Mallo)
Dec
29
2014
Ruling
Untimely, post-assessment tax filing was not a valid "return."
Issue(s)
Whether an untimely Form 1040, filed after the IRS had assessed tax liability, was a tax return for purposes of the exception to bankruptcy discharge under 11 U.S.C.S. § 532(a)(1)(B)(i) for taxes with respect to which a return was not filed.
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Court
:
Judge or Jurisdiction information not available
- 11 U.S.C.
In re Carlin
Oct
07
2014
Ruling
Tax debt for which late return was filed within two years of petition date but not provided for in plan was nondischargeable.
Issue(s)
Was tax debt for which debtor filed a late return within two years prior to petition date nondischargeable?
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Court
:
- 11 U.S.C.
Nachimson, In re
Sep
19
2014
Ruling
Debtor's 2015 and 2016 tax liabilities were excepted from debtor's discharge as they fell withinthe three-year look-back period. (Bankr. W.D. Okla.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Tax Period and Type.
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Court
:
- 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
- 11 U.S.C.
Vaughn v. United States IRS (In re Vaughn)
Aug
26
2014
Ruling
Debt properly held nondischargeable due to debtor's willful tax evasion.
Issue(s)
Did the district court impermissibly employ "a 'holistic' review of the evidence to affirm the bankruptcy court's willful evasion determination" and was the bankruptcy court's finding that the debtor willfully attempted to evade his tax obligations erroneously based on negligent, rather than willful, conduct?
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Court
:
Judge or Jurisdiction information not available
- 11 U.S.C.
In re Cherne
Aug
07
2014
Ruling
Debtors' objection to IRS proof of claim overruled.
Issue(s)
Was debtor CFO of healthcare LLC and hospital board member a "responsible person" for the unpaid taxes of the hospital so that the IRS held a valid proof of claim?
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Court
: