Legal Opinion
United States v. Payne, John H.
Court of Appeals for the Seventh Circuit
Decided December 14, 2005No. 05-1941PublishedCited by 66 opinions
1Opinion of the Court
POSNER, Circuit Judge.
The question presented by this appeal is whether a debtor may obtain a discharge in bankruptcy from a tax debt owed to the Internal Revenue Service if he failed to file a return until after the IRS assessed the tax that he owed. The bankruptcy judge, seconded by the district judge, answered yes, and the government appeals.
Payne filed no federal income tax return for 1986 until 1992, which was of course too late. In 1989, however, the Internal Revenue Service, probably on the basis of an information return submitted by someone from whom Payne had obtained income in 1986…
2Cases cited15 opinions
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- United States v. BishopSupreme Court of the United States · 1973
- Beard v. Comm'rUnited States Tax Court · 1984
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- Robert D. Beard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
10 more not listed; retrieve them via the Exa API.
3Cited by66 opinions
- Linda McCoy v. Mississippi State Tax CmsnCourt of Appeals for the Fifth Circuit · 2012
- Fahey v. Massachusetts Department of RevenueCourt of Appeals for the First Circuit · 2015
- In Re: Gary Wayne Colsen, Debtor. Gary Wayne Colsen v. United States of America, (Internal Revenue Service)Court of Appeals for the Eighth Circuit · 2006
- Mallo v. Internal Revenue Service (In Re Mallo)Court of Appeals for the Tenth Circuit · 2014
- Autotech Technologies Ltd. Partnership v. Automationdirect.com, Inc.District Court, N.D. Illinois · 2006
61 more not listed; retrieve them via the Exa API.