Legal Opinion
Pascoe v. United States ex rel. Internal Revenue Service (In re Pascoe)
United States Bankruptcy Court, D. Wyoming
Decided March 6, 1997No. Bankruptcy No. 95-20778; Adversary No. 96-2020Published
1Opinion of the Court
ORDER ON MOTION FOR SUMMARY JUDGMENT
PETER J. McNIFF, Bankruptcy Judge.
In this adversary proceeding, Robert and Linda Pascoe object to the amount of the claim filed by the United States Department of the Treasury for its agency the Internal Revenue Service (IRS). Pascoes allege that they owe no taxes, that the claim is erroneous, and that they had no liability to file 940 and 941 returns.
The IRS’ claim filed December 20, 1995, includes assessed income tax liability with penalties and interest for the tax years 1990 through 1992; estimated income tax liability with interest for the tax years…
2Cases cited9 opinions
- James R. Farthing v. City of Shawnee, KansasCourt of Appeals for the Tenth Circuit · 1994
- Sidney A. Erickson v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1991
- Douglas Page v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1995
- In Re Jerome S. Baum, Debtor. Tom H. Connolly, Trustee v. Jerome S. Baum, Garrett Adam Baum, Courtney Jill Baum, Tom W. LammCourt of Appeals for the Tenth Circuit · 1994
- Cracchiola v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
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