Legal Opinion
Perkins v. Massachusetts Department of Revenue
District Court, D. Massachusetts
Decided March 7, 2014No. Civil Action Nos. 13-30107-WGY, 13-11875-WGYPublishedCited by 12 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
YOUNG, District Judge.
I. INTRODUCTION
This opinion addresses two bankruptcy appeals that were consolidated because they present the same legal issue. Both cases originate in adversary proceedings pertaining to Chapter 7 bankruptcy filings. In these proceedings, the plaintiffs, Timothy P. Perkins (“Perkins”) and Brian S. Fahey (“Fahey”) (collectively, the “Debtors”), seek a determination that their income liabilities to the defendant, the Massachusetts Department of Revenue (the “Department”), for the years at issue are subject to the debtor’s discharge. The key issue in the…
2Cases cited18 opinions
- Lamie v. United States TrusteeSupreme Court of the United States · 2004
- Dewsnup v. TimmSupreme Court of the United States · 1992
- Hartford Underwriters Insurance v. Union Planters Bank, N. A.Supreme Court of the United States · 2000
- Ardestani v. Immigration & Naturalization ServiceSupreme Court of the United States · 1991
- United States v. LaBonteSupreme Court of the United States · 1997
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3Cited by12 opinions
- Fahey v. Massachusetts Department of RevenueCourt of Appeals for the First Circuit · 2015
- Mallo v. Internal Revenue Service (In Re Mallo)Court of Appeals for the Tenth Circuit · 2014
- Massachusetts Department of Revenue v. John Robert ShekCourt of Appeals for the Eleventh Circuit · 2020
- Pendergast v. Massachusetts Department of RevenueBankruptcy Appellate Panel of the First Circuit · 2014
- Briggs v. United States (In re Briggs)United States Bankruptcy Court, N.D. Georgia · 2014
7 more not listed; retrieve them via the Exa API.