Legal Opinion

State of Maryland v. Ciotti

Court of Appeals for the Fourth Circuit

Decided March 11, 2011No. 10-1083Published

1Opinion of the Court

Filed: March 11, 2011 UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 10-1083 (1:09-cv-02702-JFM) In Re: DENISE A. CIOTTI, Debtor. ------------------------ STATE OF MARYLAND, Peter Franchot, Comptroller of Maryland, Plaintiff - Appellee, v. DENISE A. CIOTTI, Defendant – Appellant, and CHARLES R. GOLDSTEIN, Trustee. O R D E R The Court amends its opinion filed March 8, 2011, as follows: On page 4, second and sixth lines from end of page –- the reference to “§ 532(a)(1)(B)” is corrected to “§ 523(a)(1)(B).” For the Court – By Direction /s/ Patricia S. Connor Clerk PUBLISHED UNITED…

2Cases cited9 opinions

  1. Foley & Lardner v. Biondo (In Re Biondo)Court of Appeals for the Fourth Circuit · 1999
  2. In Re: Michael J. Moroney, Debtor. Michael J. Moroney v. United States of America Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 2003
  3. In Re PriceCourt of Appeals for the Fourth Circuit · 2009
  4. Blackwell v. Virginia, Department of Taxation (In Re Blackwell)United States Bankruptcy Court, W.D. Virginia · 1990
  5. Blutter v. United States, Department of I.R.S. (In Re Blutter)United States Bankruptcy Court, S.D. New York · 1995

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