Legal Opinion

In Re Mark Smith, Debtor. Mark Smith v. United States

Court of Appeals for the Sixth Circuit

Decided September 19, 1996No. 95-3789PublishedCited by 20 opinions

1Opinion of the Court

BOGGS, Circuit Judge.

The bankrupt plaintiff, Mark Smith, appeals a grant of summary judgment to his major creditor, the United States of America, in an adversary proceeding for a declaration that his debt to the government is discharge-able in bankruptcy. Holding that Smith’s debt was not dischargeable, we affirm.

I

Mark Smith filed under Chapter 7 of the Bankruptcy Code on November 23,1993. At that time, he owed the United States about $140,000 in unpaid income taxes for the years 1987 to 1990. Throughout his bankruptcy, the United States has sought to collect this money from Smith personally.…

2Cases cited5 opinions

  1. Gary M. Emmons and Martha C. Emmons v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
  2. Brian Miller v. United StatesCourt of Appeals for the Sixth Circuit · 1986
  3. Andrew Bartlik v. United States Department of Labor and Tennessee Valley AuthorityCourt of Appeals for the Sixth Circuit · 1995
  4. Nick L. Surowka and Christine L. Surowka v. United StatesCourt of Appeals for the Sixth Circuit · 1990
  5. Edmund G. And Kaatje R. Redman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987

3Cited by20 opinions

  1. Savage v. Internal Revenue Service (In Re Savage)Bankruptcy Appellate Panel of the Tenth Circuit · 1998
  2. In Re: James Curtis Palmer, Debtor. James Curtis Palmer v. United States of America, Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 2000
  3. In Re: Thomas A. Greene, AKA Radiator Service, Inc., and Bobby Jean Greene, Debtors. Mbna America v. Jeffry G. Locke, TrusteeCourt of Appeals for the Ninth Circuit · 2000
  4. In Re NolanUnited States Bankruptcy Court, M.D. Tennessee · 1997
  5. Hindenlang v. United States (In Re Hindenlang)United States Bankruptcy Court, S.D. Ohio · 1997

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