Legal Opinion
Shorton v. Massachusetts (In Re Shorton)
United States Bankruptcy Court, D. Massachusetts
Decided September 6, 2007No. 13-15715PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM
JOAN N. FEENEY, Bankruptcy Judge.
1. INTRODUCTION
The matter before the Court is the “Motion by Defendant Massachusetts Department of Revenue for Summary Judgment.” The Debtor, John B. Shorton (the “Debt- or”), filed an Response in opposition to the Motion. The Court heard the Motion and the Response on July 31, 2007 and took the matter under advisement. The issue presented is whether, for the purposes of the exception to discharge under 11 U.S.C. § 523(a)(1)(B), the Debtor provided the Massachusetts Department of Revenue (“MDOR”) with “a return, or equivalent report or notice” when…
2Cases cited14 opinions
- Morris v. Government Development BankCourt of Appeals for the First Circuit · 1994
- Laurence B. Greenburg, Etc. v. Puerto Rico Maritime Shipping Authority, Etc.Court of Appeals for the First Circuit · 1987
- Beard v. Comm'rUnited States Tax Court · 1984
- Desmond v. Varrasso (In Re Varrasso)Court of Appeals for the First Circuit · 1994
- Victor Lopez v. Corporacion Azucarera De Puerto RicoCourt of Appeals for the First Circuit · 1991
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3Cited by3 opinions
- Green v. United States (In re Green)United States Bankruptcy Court, W.D. Texas · 2012
- MARYLAND, COMPTROLLER OF MARYLAND v. CiottiDistrict Court, D. Maryland · 2009
- McBride v. City of Kettering (In re McBride)United States Bankruptcy Court, S.D. Ohio · 2015