Legal Opinion
Pendergast v. Massachusetts Department of Revenue
Bankruptcy Appellate Panel of the First Circuit
Decided May 2, 2014No. BAP Nos. MB 13-032, MB 13-058; Bankruptcy Nos. 12-14455-WCH, 11-21345-WCH; Adversary Nos. 12-01215-WCH, 13-01074-WCHPublishedCited by 7 opinions
1Opinion of the Court
CABÁN, Bankruptcy Judge.
This opinion addresses two appeals that present the same legal issue and similar facts. Both appeals arise out of adversary proceedings in which the debtors sought a determination that the state income tax liabilities they owed to the defendant, the Massachusetts Department of Revenue (the “MDOR”), were subject to discharge pursuant to § 727, notwithstanding that they filed their corresponding tax returns late.1 The controlling issue in both cases is whether late-filed Massachusetts income tax returns, including returns filed post-assessment by the MDOR,2 qualify as re*3t…
2Cases cited25 opinions
- Beard v. Comm'rUnited States Tax Court · 1984
- Fleet Data Processing Corp. v. Branch (In Re Bank of New England Corp.)Bankruptcy Appellate Panel of the First Circuit · 1998
- McCrory v. Spigel (In Re Spigel)Court of Appeals for the First Circuit · 2001
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- Robert D. Beard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
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3Cited by7 opinions
- Mallo v. Internal Revenue Service (In Re Mallo)Court of Appeals for the Tenth Circuit · 2014
- Briggs v. United States (In re Briggs)United States Bankruptcy Court, N.D. Georgia · 2014
- Desmond v. Raymond C. Green, Inc. ex rel. Raymond C. Green Trust (Harborhouse of Gloucester, LLC)Bankruptcy Appellate Panel of the First Circuit · 2014
- McBride v. City of Kettering (In re McBride)United States Bankruptcy Court, S.D. Ohio · 2015
- Coyle v. United States (In re Coyle)United States Bankruptcy Court, S.D. Florida. · 2015
2 more not listed; retrieve them via the Exa API.