Garland v. United States (In re Garland)

Pre 2005-Act: 
Pre 2005-Act
Attorney debtor's ongoing concealment of property resulted in denial of discharge.
Procedural posture: 
Plaintiff, the United States Trustee, sought a denial of a chapter 7 debtor's discharge pursuant to 11 U.S.C.S. § 727(a)(2), § 727(a)(4)(A), and § 727(a)(5). The debtor filed a complaint against the Internal Revenue Service (IRS) asking that a judgment be entered under 11 U.S.C.S. § 523(a)(1) and seeking a determination that certain federal income tax liabilities be discharged in his chapter 7 bankruptcy.
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Consumer case opionion summary, case decided on March 31,2008, LexisNexis #0408-135