Legal Opinion
Justice v. United States, Treasury Department
Court of Appeals for the Eleventh Circuit
Decided March 30, 2016No. 15-10273PublishedCited by 17 opinions
1Opinion of the Court
ANDERSON, Circuit Judge:
The issue in this case is whether the Forms 1040 belatedly filed by Plaintiff-Appellant Christopher Michael Justice (“Justice”) for the tax years 2000 through 2003 constitute “returns” for purposes of 11 U.S.C. § 523(a) relating to the dis-chargeability vel non of tax debts. Justice declared bankruptcy in 2011 and sought to discharge his federal income tax liability for tax years 2000 through 2003. Justice had filed Forms 1040 for those tax years many years late, and only after the Internal Revenue Service (“IRS”) had issued notices of deficiency and had assessed the…
2Cases cited18 opinions
- Connecticut National Bank v. GermainSupreme Court of the United States · 1992
- Beard v. Comm'rUnited States Tax Court · 1984
- 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
- Germantown Trust Co. v. CommissionerSupreme Court of the United States · 1940
13 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Massachusetts Department of Revenue v. John Robert ShekCourt of Appeals for the Eleventh Circuit · 2020
- Smith v. United States Internal Revenue Service (In Re Smith)Court of Appeals for the Ninth Circuit · 2016
- Giacchi v. United States of America Department of the Treasury Internal Revenue ServiceCourt of Appeals for the Third Circuit · 2017
- Dennis Berkovich v. California Franchise Tax BoardCourt of Appeals for the Ninth Circuit · 2021
- Feshbach v. United States Department of Treasury (In re Feshbach)United States Bankruptcy Court, M.D. Florida · 2017
12 more not listed; retrieve them via the Exa API.