Legal Opinion
Berkery v. Commissioner, Internal Revenue Service
District Court, E.D. Pennsylvania
Decided February 22, 1996No. Civ. A. No. 94-1412. Adv. No. 92-2081. Bankruptcy No. 91-23954TPublishedCited by 25 opinions
1Opinion of the Court
MEMORANDUM
TROUTMAN, Senior District Judge.
This bankruptcy appeal arises out of a January 6, 1994, order of the United States Bankruptcy Court for the Eastern District of Pennsylvania. The appellant, debtor John Berkery initiated an adversary proceeding in United States Bankruptcy Court by filing a Complaint to determine the dischargeability of his 1980 and 1981 federal income tax debts. After a hearing on August 2, 1993, the bankruptcy court concluded that appellant’s income tax debt was excepted from discharge under 11 U.S.C. § 523(a)(1)(C), finding that the appellant had made fraudulent…
2Cases cited41 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Grogan v. GarnerSupreme Court of the United States · 1991
- Universal Minerals, Inc. v. C. A. Hughes & Co.Court of Appeals for the Third Circuit · 1981
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
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3Cited by25 opinions
- 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
- Estate of Harris v. Dawley (In Re Dawley)United States Bankruptcy Court, E.D. Pennsylvania · 2004
- CoreStates Bank, N.A. v. United Chemical Technologies, Inc.District Court, E.D. Pennsylvania · 1996
- Fokkena v. Tripp (In Re Tripp)United States Bankruptcy Court, N.D. Iowa · 1998
- Rezin v. Barr (In Re Barr)United States Bankruptcy Court, N.D. Illinois · 1997
20 more not listed; retrieve them via the Exa API.