Michaud v. United States
District Court, D. New Hampshire
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
- McNeil v. United StatesSupreme Court of the United States · 1993
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- Public Citizen v. United States Department of JusticeSupreme Court of the United States · 1989
- Green v. Bock Laundry MacHine Co.Supreme Court of the United States · 1989
- Boston Sand and Gravel Co. v. United StatesSupreme Court of the United States · 1928
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3Cited by10 opinions
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- Walsh v. United States (In Re Walsh)United States Bankruptcy Court, D. Minnesota · 2001
- Lacheen v. Internal Revenue Service (In Re Lacheen)United States Bankruptcy Court, E.D. Pennsylvania · 2007
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