Legal Opinion
Maali v. United States (Maali)
Bankruptcy Appellate Panel of the First Circuit
Decided July 16, 2010No. BAP No. MW 10-013. Bankruptcy No. 07-43678-MSH. Adversary No. 09-04075-MSHPublishedCited by 1 opinion
1Per curiam
Juana Maali appeals pro se from the bankruptcy court’s order (the “Order”) granting summary judgment in favor of the United States of America, on behalf of its agency, the Internal Revenue Service (“IRS”). Ms. Maali had filed a complaint seeking to discharge certain tax obligations. She argues that the bankruptcy court erred for two reasons: (1) the taxes at issue are not of the type set forth in § 507(a)(8) 1 because they were assessed more than 240 days prior to her bankruptcy filing and, therefore, they do not fall within the exception to discharge set forth in § 523(a)(1)(A); and (2) the…
2Cases cited19 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Jose MEDINA-MUNOZ, Etc., Et Al., Plaintiffs, Appellants, v. R.J. REYNOLDS TOBACCO COMPANY, Defendant, AppelleeCourt of Appeals for the First Circuit · 1990
- Fleet Data Processing Corp. v. Branch (In Re Bank of New England Corp.)Bankruptcy Appellate Panel of the First Circuit · 1998
- T I Federal Credit Union v. DelBonisCourt of Appeals for the First Circuit · 1995
- McCrory v. Spigel (In Re Spigel)Court of Appeals for the First Circuit · 2001
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3Cited by1 opinion
- DeGiacomo v. Traverse (Traverse)Bankruptcy Appellate Panel of the First Circuit · 2013