Legal Opinion
Colsen v. United States (In Re Colsen)
United States Bankruptcy Court, N.D. Iowa
Decided June 25, 2004No. 19-00378PublishedCited by 5 opinions
1Opinion of the Court
ORDER RE DEFENDANT’S MOTION FOR SUMMARY JUDGMENT
WILLIAM L. EDMONDS, Bankruptcy Judge.
The matter before the court is defendant’s motion for summary judgment filed February 9, 2004. The United States asks the court to determine that plaintiffs income tax liability for tax years 1992-1996 is nondischargeable as a matter of law.
The court held a telephonic hearing on the matter March 30, 2004. Appearing for movant was Assistant United States Attorney Phyllis Jo Gervasio. Attorney Judith O’Donohoe represented plaintiff Gary Wayne Colsen. The parties have filed post-hearing briefs, and the court…
2Cases cited26 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- Beard v. Comm'rUnited States Tax Court · 1984
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
21 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In Re: Gary Wayne Colsen, Debtor. Gary Wayne Colsen v. United States of America, (Internal Revenue Service)Court of Appeals for the Eighth Circuit · 2006
- In Re WeileinUnited States Bankruptcy Court, N.D. Iowa · 2004
- Gary Wayne Colsen v. United StatesCourt of Appeals for the Eighth Circuit · 2006
- McGrew v. Internal Revenue Service (In re McGrew)United States Bankruptcy Court, N.D. Iowa · 2016
- United States v. Payne (In re Payne)District Court, N.D. Illinois · 2005