- 11 U.S.C.
Lyon v. United States IRS (In re Lyon)
Aug
24
2010
Ruling
Tax liability was nondischargeable where debtor repeatedly failed to file returns and evaded payment.
Procedural posture
Chapter 7 debtor filed a complaint against defendant, the United States Internal Revenue Service (IRS), seeking a determination that his tax liabilities arising from his failure to pay taxes between 1999 and 2002 were dischargeable. The IRS contended that the tax liability should not be discharged because the debtor willfully evaded payment pursuant to 11 U.S.C.S. § 523(a)(1)(C). The IRS filed a motion for summary judgment.
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Court
:
- 11 U.S.C.
Bryen v. United States (In re Bryen)
Aug
13
2010
Ruling
IRS tax debt that debtor willfully attempted to evade or defeat was nondischargeable.
Procedural posture
Plaintiff-debtor moved to reopen his case and brought an adversary complaint, seeking a determination that his debt to defendant United States Internal Revenue Service (IRS) for unpaid taxes had been discharged in September 2004, in his Chapter 7 filing. The IRS asserted that the debt was nondischargeable under 11 U.S.C.S. § 523(a)(1)(C).
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Court
:
- 11 U.S.C.
Maali v. United States (In re Maali)
Jul
16
2010
Ruling
Taxes assessed within 240 days of petition date properly held nondischargeable.
Procedural posture
Debtor challenged a ruling of the Bankruptcy Court for the District of Massachusetts granting summary judgment to appellee United States (IRS) on appellant's claim that she was entitled to discharge certain federal tax obligations. Issues included whether the taxes at issue came within the scope of 11 U.S.C.S. § 507(a)(8) and whether they were properly discharged for "hardship" per 11 U.S.C.S. § 523(a)(1)(A) and 11 U.S.C.S. § 105.
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Court
:
Judge or Jurisdiction information not available
- 11 U.S.C.
In re Aime
Jan
11
2010
Ruling
Personal property tax liability arising prepetition was excepted from discharge.
Procedural posture
Before the court was the debtor's motion for refund of personal property taxes that she contended were discharged but that she was nevertheless required to pay to the county where she lived in order to remove a hold on registration of her vehicle.
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Court
:
- 11 U.S.C.
United States v. Mitchell
Dec
09
2009
Ruling
Bankruptcy court's finding that debtor did not willfully evade taxes was not clearly erroneous and debt was dischargeable.
Procedural posture
Plaintiff challenged the bankruptcy court's finding that defendant debtor's federal tax liabilities for 1998 through 2002 were not excepted from discharge pursuant to 11 U.S.C.S. § 523(a)(1)(C). The bankruptcy court found that the debtor did not willfully evade his income taxes and, therefore, did not satisfy the 11 U.S.C.S. § 523(a)(1)(C) exception to 11 U.S.C.S. § 727(b)'s general discharge of debts in bankruptcy.
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Court
:
- 11 U.S.C.
Ciotti v. Fanchot (In re Ciotti)
Sep
11
2009
Ruling
State taxes owed by debtors in no asset case were dischargeable.
Procedural posture
Plaintiff chapter 7 debtor filed an adversary proceeding against defendant, the Comptroller of Maryland, seeking a ruling that certain tax debt she owed the State of Maryland for the years 1992 through 1996 was discharged in bankruptcy. The debtor filed a motion for judgment on the pleadings.
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Court
:
- 11 U.S.C.
McCoy v. Mississippi State Tax Commn (In re McCoy)
Aug
31
2009
Ruling
Debtor's prepetition tax liabilities were nondischargeable.
Procedural posture
Plaintiff debtor, a Mississippi taxpayer, brought an adversary complaint seeking a declaration from this Court that her debt to the State for pre-petition income taxes arising out of her tax obligations for the 1998 and 1999 tax years were discharged in her chapter 7 bankruptcy. Defendant, the State tax commission, moved to dismiss the complaint pursuant to Fed. R. Civ. P. 12(b)(6).
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Court
:
- 11 U.S.C.
Links v. United States (In re Links)
Aug
21
2009
Ruling
Tax debts less than three years old for which no returns were filed were nondischargeable.
Procedural posture
Plaintiff bankruptcy debtor brought an adversary proceeding against defendant United States seeking a determination that a tax debt to the government for several tax years was dischargeable. The government moved for summary judgment on the ground that exceptions to discharge under 11 U.S.C.S. § 523(a)(1) were applicable.
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Court
:
- 11 U.S.C.
Mitchell v. IRS (In re Mitchell)
May
13
2009
Ruling
Tax debt was dischargeable absent evidence of willful evasion.
Procedural posture
This matter came before the court on plaintiff debtor's complaint to determine the dischargeability of certain tax liabilities pursuant to 11 U.S.C.S. § 523(a)(1)(B). Defendant was the United States.
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Court
:
- 11 U.S.C.
United States v. Martinez (In re Martinez)
Apr
03
2009
Ruling
Tax matter partner's challenge extended time for assessment so that assessments for period in question were timely and not discharged.
Procedural posture
The District Court for the Eastern District of Louisiana affirmed a bankruptcy ruling that a tax matters partner's (TMP) challenge to 1990-93 taxes extended the time for assessment and thus, the assessments were timely and a debtor partner's liabilities were not discharged, but that the TMP's extension agreements for earlier years were invalid due to a disabling conflict, thus discharging those taxes. Cross appeals were filed.
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Court
:
Judge or Jurisdiction information not available