Legal Opinion
Carlin v. United States (In Re Carlin)
Bankruptcy Appellate Panel of the Tenth Circuit
Decided July 26, 2005No. BAP No. KS-05-011, Bankruptcy No. 02-22890-7, Adversary No. 02-06101PublishedCited by 3 opinions
1Opinion of the Court
OPINION
CORNISH, Bankruptcy Judge.
The Chapter 7 debtor appeals a Judgment of the United States Bankruptcy Court for the District of Kansas holding that her tax debt is nondischargeable under 11 U.S.C. § 523(a)(1). 1 We AFFIRM.
I. Background
During all periods relevant to this case, the debtor was unemployed outside of the home, and she had no source of income independent from that earned by her self-employed spouse. 2 Because the debtor had no income, she was not required individually to file an income tax return. She elected, however, to file a joint income tax return with her spouse for 1999,…
2Cases cited19 opinions
- Norwest Bank Worthington v. AhlersSupreme Court of the United States · 1988
- BFP v. Resolution Trust CorporationSupreme Court of the United States · 1994
- Cohen v. De La CruzSupreme Court of the United States · 1998
- Pennsylvania Department of Public Welfare v. DavenportSupreme Court of the United States · 1990
- State Farm Fire & Casualty Company v. Robert Ray Mhoon, Takura Fujiwara, and Melinda Isabel FujiwaraCourt of Appeals for the Tenth Circuit · 1994
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3Cited by3 opinions
- Feshbach v. Dep't of TreasuryDistrict Court, M.D. Florida · 2018
- Feshbach v. United States Department of Treasury (In re Feshbach)United States Bankruptcy Court, M.D. Florida · 2017
- Alexander v. United States of America Internal Revenue ServiceUnited States Bankruptcy Court, D. Connecticut · 2020