Legal Opinion
In Re Diez
United States Bankruptcy Court, S.D. Florida.
Decided December 12, 1984No. 18-24727PublishedCited by 39 opinions
1Opinion of the Court
ORDER ABSTAINING FROM TAX DISPUTE
THOMAS C. BRITTON, Bankruptcy Judge.
The debtor has elected to present a tax dispute with the I.R.S. in this court. This court abstains.
The debtor filed her chapter 7 petition on August 16 listing only one creditor, the I.R.S. She has only nominal assets, and admittedly the sole purpose of this bankruptcy is to contest the debtor’s liability for a $235,981 tax deficiency and fraud penalty of her estranged husband, Hugo Diez, M.D. The debtor claims to be an “innocent spouse” within the provisions of 26 U.S.C. § 6013(e). The debtor failed to avail herself of the…
2Cases cited2 opinions
- In Re HigginsUnited States Bankruptcy Court, N.D. Iowa · 1983
- Cohen v. United StatesCourt of Appeals for the First Circuit · 1940
3Cited by39 opinions
- In the Matter Of: Constance Luongo, Debtor. Internal Revenue Service v. Constance LuongoCourt of Appeals for the Fifth Circuit · 2001
- Millsaps v. United States (In Re Millsaps)United States Bankruptcy Court, M.D. Florida · 1991
- In Re HuntUnited States Bankruptcy Court, N.D. Texas · 1989
- Climate Control Engineers, Inc. v. Southern Landmark, Inc. (In Re Climate Control Engineers, Inc.)United States Bankruptcy Court, M.D. Florida · 1985
- In Re AWB Associates, G.P.United States Bankruptcy Court, E.D. Pennsylvania · 1992
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