Determination Of Dischargeability Of Tax Debt

9 Florida cases classified under this topic · sorted by citation count · browse and sort

• In re Bostwick v. United States
  521 F.2d 741· 8th Cir.· 1975-08-01 ·cited 31×
  The bankruptcy court has jurisdiction to determine the dischargeability of tax debts and to enjoin the collection of those taxes, even if the United States has not filed a proof of claim, as the Bankruptcy Act overrides general statutes like the anti-injunction act and the Declar
• In re Thomas v. Cassidy
  892 F.2d 637· 7th Cir.· 1990-01-04 ·cited 24×
  The court held that while prior rulings on dischargeability were technically dicta and admissions were not usable in subsequent proceedings, the taxpayer was judicially estopped from relitigating the dischargeability of his tax debts due to his inconsistent positions and manipula
• In re the Matter of Ned H. Donnell v. Comm'r OF Internal Revenue Serv.
  639 F.2d 535· 9th Cir.· 1981-02-12 ·cited 12×
  The bankruptcy court did not abuse its discretion in granting an extension for filing a notice of appeal based on excusable neglect, and a tax deficiency is considered 'not reported' under § 17(a)(1)(c) even if gross income and deductions were reported.
• In re Larson
  862 F.2d 112· 7th Cir.· 1988-10-13 ·cited 10×
  The court held that the IRS was not estopped from collecting taxes, the stock sale proceeds were properly included in the Larsons' individual income, the transfers to Pharmaco were capital contributions, the resulting losses were capital losses, and pre-petition interest on tax l
• United States v. Sternberg (In Re Sternberg)
  229 B.R. 238· S.D. Fla.· 1998-11-12 ·cited 5×
  The Court of Appeals reversed the Bankruptcy Court's order, finding that the debtor's transfer of assets to his wife was a willful attempt to evade taxes, making the debt nondischargeable.
• Griffith v. United States (In Re Griffith)
  210 B.R. 216· S.D. Fla.· 1997-03-26 ·cited 5×
  The court held that the bankruptcy court did not abuse its discretion in allowing the government to amend its answer, and that the debtor's actions constituted a willful attempt to evade or defeat taxes, making them nondischargeable.
• United States v. Williams (In Re Williams)
  186 B.R. 521· M.D. Fla.· 1995-06-09 ·cited 2×
  A debtor's failure to pay taxes, even with awareness and ability to pay, does not constitute willful evasion under 11 U.S.C. § 523(a)(1)(C) if no additional evidence of evasion is presented.
• United States v. Fleck (In Re Fleck)
  242 B.R. 188· M.D. Fla.· 1999-08-30 ·cited 1×
  The court held that the bankruptcy court's grant of summary judgment for the debtor was appropriate, as the record lacked sufficient evidence to establish the debtor's fraudulent intent regarding tax liabilities.
• Internal Revenue Serv. v. Donahue (In Re Donahue)
  406 B.R. 407· M.D. Fla.· 2009-03-25
  The district court affirmed the bankruptcy court's decision, holding that the IRS failed to meet its burden of proof to establish the nondischargeability of the debtors' 2004 tax liability.