- 11 U.S.C.
Martin v. United States (In re Martin)
Nov
14
2012
Ruling
Tax returns filed after IRS assessment were sufficient to allow taxes owed for those years to be nondischargeable.
Procedural posture
In this adversary proceeding, debtor sought a declaration that the debt he owed the United States for his 2000 and 2001 federal income taxes was discharged in his chapter 7 bankruptcy. The United States asserted that this tax debt was non-dischargeable under 11 U.S.C.S. § 523(a)(1)(B)(i). The matter came before the court on the parties' cross motions for summary judgment.
ABI Membership is required to access the full summary of Martin v. United States (In re Martin) Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Court
: