Legal Opinion
Haas v. Internal Revenue Service (In re Haas)
Court of Appeals for the Eleventh Circuit
Decided March 30, 1995No. 93-6820PublishedCited by 14 opinions
1Opinion of the Court
BIRCH; Circuit Judge:
In this case, we decide whether a debtor “willfully attempts] in any manner to evade or defeat [a] tax,” for the purposes of 11 U.S.C. § 523(a)(1)(C), when the debtor intentionally fails to pay taxes for which he or she properly filed tax returns and acknowledged were owed to the Internal Revenue Service (“IRS”). The district court determined that such conduct was tax evasion; consequently, it ruled that such taxes are nondischargeable in bankruptcy. We conclude that Congress did not intend such a result; accordingly, we REVERSE.
I. BACKGROUND
Between 1977 and 1985,…
2Cases cited24 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Griffin v. Oceanic Contractors, Inc.Supreme Court of the United States · 1982
- Spies v. United StatesSupreme Court of the United States · 1943
- National Labor Relations Board v. Bildisco & BildiscoSupreme Court of the United States · 1984
19 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- In Re Edwin Leo Vann, Debtor. City Bank & Trust Co. v. Edwin Leo VannCourt of Appeals for the Eleventh Circuit · 1995
- In Re Ross Tudisco, Debtor, Ross Tudisco v. United States of America, Dept. Of Treasury, Internal Revenue ServiceCourt of Appeals for the Second Circuit · 1999
- In Re HaasCourt of Appeals for the Eleventh Circuit · 1995
- Turner v. United States (In Re Turner)United States Bankruptcy Court, N.D. Alabama · 1996
- Greene v. United States (In Re Greene)United States Bankruptcy Court, M.D. Florida · 1997
9 more not listed; retrieve them via the Exa API.