§ 523(a)(1)(C)

Conrad, In re--Conard v. IRS

Ruling: 
Debtor's obligation to the IRS held discharged as there was no evidence that debtor willfully attempted to evade her federal income tax liabilities. (Bankr. E.D. Va.)
ABI Membership is required to access the full summary of Conrad, In re--Conard v. IRS. Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Consumer case opionion summary, case decided on July 06,2018, LexisNexis #0818-043

Quiroz, In re--Quiroz v. United States

Ruling: 
Debt to the IRS was excepted from discharge where IRS failed to prove that debtor willfullyattempted to evade his payment. (Bankr. N.D. Okla.)
ABI Membership is required to access the full summary of Quiroz, In re--Quiroz v. United States. Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Consumer case opionion summary, case decided on April 10,2018, LexisNexis #0518-074

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.)
ABI Membership is required to access the full summary of Conard, In re--Conard v. IRS. Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Consumer case opionion summary, case decided on December 13,2017, LexisNexis #0118-070

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.)
ABI Membership is required to access the full summary of Quiroz, In re--Quiroz v. United States ex rel. IRS. Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Consumer case opionion summary, case decided on August 11,2017, LexisNexis #1017-039

Stephens v. IRS (In re Stephens)

Ruling: 
Tax debt was nondischargeable due to debtor's attempt to evade the taxes after receiving notice of audit.
ABI Membership is required to access the full summary of Stephens v. IRS (In re Stephens). Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Consumer case opionion summary, case decided on February 26,2016, LexisNexis #0316-088

Hawkins v. Franchise Tax Bd.

Ruling: 
Judgment that tax debt was nondischargeable vacated where the there was no showing of specific intent to evade tax the tax.
ABI Membership is required to access the full summary of Hawkins v. Franchise Tax Bd.. Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Consumer case opionion summary, case decided on September 15,2014, LexisNexis #1014-047

Vaughn v. United States IRS (In re Vaughn)

Ruling: 
Debt properly held nondischargeable due to debtor's willful tax evasion.
ABI Membership is required to access the full summary of Vaughn v. United States IRS (In re Vaughn). Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Consumer case opionion summary, case decided on August 26,2014, LexisNexis #0914-083

Sigerseth v. United States (In re Sigerseth)

Ruling: 
Taxes evaded by debtor by conduct or failing to file returns were nondischargeable.
ABI Membership is required to access the full summary of Sigerseth v. United States (In re Sigerseth). Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Consumer case opionion summary, case decided on March 07,2014, LexisNexis #0614-051

Erikson v. United States Dept of Treasury

Joint debtors filed a chapter 7 bankruptcy and scheduled debts including tax obligations owed to defendant creditor, the Internal Revenue Service (IRS). The debtors then filed an adversary proceeding seeking a declaration that such tax debts were dischargeable. The IRS filed a motion to dismiss the adversary proceeding arguing that the matter was not justiciable. The debtors contested the motion.
Ruling: 
Proceeding to hold debt to IRS dischargeable dismissed as based on hypothetical injury.
ABI Membership is required to access the full summary of Erikson v. United States Dept of Treasury. Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Consumer case opionion summary, case decided on May 13,2013, LexisNexis #0613-086

Rossman v. United States (In re Rossman)

Chapter 7 debtor filed a complaint against the IRS for a determination of dischargeability of indebtedness pursuant to 11 U.S.C.S. § 523(a)(1)(C), seeking a judgment determining that assessed but unpaid federal income tax liabilities for the tax year 1986 and the assessed and unassessed interest and penalties with respect to those tax liabilities were dischargeable in his bankruptcy case.
Ruling: 
Assessed but unpaid income tax liability was nondischargeable along with interest that was not challenged by debtor.
ABI Membership is required to access the full summary of Rossman v. United States (In re Rossman). Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Consumer case opionion summary, case decided on December 05,2012, LexisNexis #1212-117

Pages

Subscribe to § 523(a)(1)(C)