Legal Opinion
Bruner v. United States
Court of Appeals for the Fifth Circuit
Decided June 21, 1995No. 94-40586PublishedCited by 80 opinions
1Opinion of the Court
STEWART, Circuit Judge:
This bankruptcy case involves the single issue of whether the debtors’ tax liabilities should be excepted from discharge due to their pattern of failing to file returns, failing to pay taxes, and attempting to hide income and assets. Because we conclude that the debtors’ conduct constituted a willful attempt to evade or defeat their tax liabilities, we affirm both the bankruptcy court and the district court’s determination that the tax debts should not be dischargeable in bankruptcy.
FACTS
Debtors James and Judith Bruner resided in Louisiana, a community property state,…
2Cases cited10 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- In Re Edward W. Toti, Debtor. Edward W. Toti v. United StatesCourt of Appeals for the Sixth Circuit · 1994
- Terry T. Penn v. Howe-Baker Engineers, Inc.Court of Appeals for the Fifth Circuit · 1990
- Jones v. United States (In Re Jones)United States Bankruptcy Court, D. Kansas · 1990
- Berzon v. United States (In Re Berzon)United States Bankruptcy Court, N.D. Illinois · 1992
5 more not listed; retrieve them via the Exa API.
3Cited by80 opinions
- In Re: Leroy Charles Griffith, Debtor. Leroy Charles Griffith v. United StatesCourt of Appeals for the Eleventh Circuit · 2000
- In Re: Henry Fegeley Annmarie Fegeley, Debtors. United States of America v. Henry Fegeley Annmarie Fegeley, Henry FegeleyCourt of Appeals for the Third Circuit · 1997
- Eugene Dalton v. Internal Revenue ServiceCourt of Appeals for the Tenth Circuit · 1996
- In the Matter of Joseph J. Birkenstock and Generose M. Birkenstock, Debtors-AppellantsCourt of Appeals for the Seventh Circuit · 1996
- United States v. Barbara ConeyCourt of Appeals for the Fifth Circuit · 2012
75 more not listed; retrieve them via the Exa API.