Legal Opinion
In Re O'Rourke
United States Bankruptcy Court, W.D. New York
Decided July 28, 2006No. 1-19-01004PublishedCited by 3 opinions
1Opinion of the Court
DECISION & ORDER
JOHN C. NINFO, II, Chief Judge.
BACKGROUND
On April 18, 2005, Thomas J. O’Rourke and Carol D. O’Rourke (“Carol O’Rourke”) (collectively, the “Debtors”), filed a petition initiating a Chapter 7 case, which was converted to a Chapter 13 case on June 3, 2005. On April 26, 2006, the Debtors filed a Motion Objecting to Claim Number 12, filed by the United States Department of the Treasury — Internal Revenue Service (the “IRS”) in the amount of $110,330.16 (the “IRS Claim”).
The Motion Objecting to Claim alleged that: (1) the Debtors filed their individual 1999 income tax return on…
2Cases cited7 opinions
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Makram A. Tadros v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1985
- McAllister v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Steven Hoffenberg v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1990
- United States v. J. Michael Maginnis Janet Y. MaginnisCourt of Appeals for the Ninth Circuit · 2004
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- O'Rourke v. United StatesCourt of Appeals for the Second Circuit · 2009
- Garrett v. Comm'rUnited States Tax Court · 2015
- In Re: Thomas J. O'RourkeCourt of Appeals for the Second Circuit · 2009