§ 523(a)(1)(B)

McCoy, In re--McCoy v. Miss. Dep't of Revenue

Ruling: 
Debtor's motion to discharge unpaid state income taxes was dismissed as her tax liabilitieswere previously excepted from discharge by the bankruptcy court. (Bankr. S.D. Miss.)
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Consumer case opionion summary, case decided on February 03,2020, LexisNexis #0320-034

Berkovich, In re

Ruling: 
Debtor's liabilities to state franchise tax board were not discharged due to failure to filerequired report or notice. (Bankr. C.D. Cal.)
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Consumer case opionion summary, case decided on January 23,2020, LexisNexis #0320-007

Widick, In re

Ruling: 
IRS could collect post-petition interest on tax debt paid through the debtor’s chapter 13plan. (Bankr. D. Neb.)
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Consumer case opionion summary, case decided on September 10,2019, LexisNexis #1119-005

Harold, In re

Ruling: 
Debtor's 2008 federal income taxes were nondischargeable as debtor had no evidence of a postmark or mail receipts that met the exceptions to the physical delivery rule. (Bankr. E.D. Mich.)
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Consumer case opionion summary, case decided on August 21,2018, LexisNexis #1018-041

DeFreze, In re

Ruling: 
Court held that taxes were nondischargeable where debtor's late-filed amended income tax return was not an honest and reasonable effort to comply with tax law. (Bankr. W.D.N.Y.)
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Consumer case opionion summary, case decided on August 29,2018, LexisNexis #1018-042

Kline, In re--Kline v. IRS

Ruling: 
Debtor's tax liability was non-dischargeable as returns were filed late. (Bankr. W.D. Ark.)
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Consumer case opionion summary, case decided on January 26,2018, LexisNexis #0318-009

Kline, In re--Kline v. IRS

Ruling: 
Debtor's tax liability was non-dischargeable as returns were filed late. (Bankr. W.D. Ark.)
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Consumer case opionion summary, case decided on January 26,2018, LexisNexis #0318-009

Shek, In re--Shek v. Mass. Dep't of Revenue

Ruling: 
Court denied summary judgement motions as fact issues remained as to the debtor's delay in filing a proper tax return under Massachusetts law, as well as whether or not the debt was actually dischargeable. (Bankr. M.D. Fla.)
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Consumer case opionion summary, case decided on December 21,2017, LexisNexis #0218-042

Giacchi, In re--Giacchi v. United States

Ruling: 
Debtor's IRS debt was nondischargeable as he had failed to properly and timely file his returns as required by law. (3d Cir.)
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Court: Judge or Jurisdiction information not available
Consumer case opionion summary, case decided on May 05,2017, LexisNexis #0617-041

Boudreau v. R.I. Div. of Taxation (In re Boudreau)

Ruling: 
Debtor's tax liabilities were nondischargeable due to filing late tax returns. (Bankr. D.R.I.)
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Consumer case opionion summary, case decided on January 24,2017, LexisNexis #0217-086

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