Legal Opinion
Internal Revenue Service v. Murphy
District Court, D. Maine
Decided September 7, 2016No. CIVIL NO. 2:16-CV-08-DBH; (BANKR. NO. 05-22363); (BANKR. ADV. NO. 11-2020)PublishedCited by 6 opinions
1Opinion of the Court
DECISION AND ORDER ON BANKRUPTCY APPEAL
D. BROCK HORNBY, UNITED STATES DISTRICT JUDGE
This bankruptcy appeal presents two primary questions: (1) how to interpret the term “willfully” in a federal statute; (2) whether a lawyer’s unrecognized cognitive impairment that comes to light only later can be used to upset an interlocutory ruling that may have resulted from the lawyer’s inadequate representation during the cognitive impairment.
The appellant Internal Revenue Service (“IRS”)1 argues that it should not be held liable for damages to a debtor-taxpayer under an Internal Revenue Code provision…
2Cases cited39 opinions
- Exxon Mobil Corp. v. Allapattah Services, Inc.Supreme Court of the United States · 2005
- Ratzlaf v. United StatesSupreme Court of the United States · 1994
- Cheek v. United StatesSupreme Court of the United States · 1991
- United States v. Salvatore Cirami, Salvatore Cirami & Margaret CiramiCourt of Appeals for the Second Circuit · 1977
- In Re Edith Bloom, M.D., Debtor. William A. Goichman v. Edith Bloom, M.D.Court of Appeals for the Ninth Circuit · 1989
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3Cited by6 opinions
- In re Daya Medicals, Inc.United States Bankruptcy Court, S.D. Florida. · 2016
- Internal Revenue Service v. MurphyCourt of Appeals for the First Circuit · 2018
- Internal Revenue Service v. MurphyCourt of Appeals for the First Circuit · 2018
- John Joseph TworogUnited States Bankruptcy Court, D. Rhode Island · 2023
- Luis Rodriguez Galarza and Lourdes Padilla Cintron v. Internal Revenue ServiceUnited States Bankruptcy Court, D. Puerto Rico · 2024
1 more not listed; retrieve them via the Exa API.