Legal Opinion

Michaud v. United States

District Court, D. New Hampshire

Decided March 6, 1997No. Civil 96-323-SDPublishedCited by 10 opinions

1Opinion of the Court

ORDER

DEVINE, Senior District Judge.

The United States appeals from a final judgment entered by the United States Bankruptcy Court for the District of New Hampshire in favor of the debtor and against the United States. The present dispute arises out of a proof of claim filed by the Internal Revenue Service (IRS) against plaintiff Gloria Michaud for the unpaid portion of an asserted tax liability.

Facts

The federal tax returns that are the subject of this dispute were filed for the years 1980 and 1981. ' The returns, jointly filed in the names of Gloria Michaud and her then husband Hubert Michaud,…

2Cases cited15 opinions

  1. McNeil v. United StatesSupreme Court of the United States · 1993
  2. Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
  3. Public Citizen v. United States Department of JusticeSupreme Court of the United States · 1989
  4. Green v. Bock Laundry MacHine Co.Supreme Court of the United States · 1989
  5. Boston Sand and Gravel Co. v. United StatesSupreme Court of the United States · 1928

10 more not listed; retrieve them via the Exa API.

3Cited by10 opinions

  1. United States v. Richard Lee KearnsCourt of Appeals for the Eighth Circuit · 1999
  2. In Re PT-1 Communications, Inc.United States Bankruptcy Court, E.D. New York · 2009
  3. United States v. BondDistrict Court, E.D. New York · 2012
  4. Walsh v. United States (In Re Walsh)United States Bankruptcy Court, D. Minnesota · 2001
  5. Lacheen v. Internal Revenue Service (In Re Lacheen)United States Bankruptcy Court, E.D. Pennsylvania · 2007

5 more not listed; retrieve them via the Exa API.

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