Legal Opinion
United States v. D'Avanza
District Court, M.D. Florida
Decided August 13, 1991No. 89-1354 Civ-T-10(C)PublishedCited by 11 opinions
1Opinion of the Court
ORDER
HODGES, District Judge.
Before the Court is the Government/Creditor’s appeal of the bankruptcy court’s order of summary judgment and final judgment in favor of the Debtor (Doc. 2). 101 B.R. 787.
The facts in the case are pleasantly simple. The Debtor, supported by affidavits, alleges that he tardily mailed his 1982 income tax return on 2 May 1984. The Government alleges that the Internal Revenue Service (I.R.S.) never received a 1982 return from the Debtor. The Government supports its allegation with a “Certificate of Lack of Record” and a “dummy” filing, which I.R.S. employees developed…
2Cases cited4 opinions
- United States v. LombardoSupreme Court of the United States · 1916
- Gary M. Emmons and Martha C. Emmons v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- First Charter Financial Corp., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the First Circuit · 1982
- D'Avanza v. United States (In Re D'Avanza)United States Bankruptcy Court, M.D. Florida · 1989
3Cited by11 opinions
- Savage v. Internal Revenue Service (In Re Savage)Bankruptcy Appellate Panel of the Tenth Circuit · 1998
- Berard v. United States (In Re Berard)United States Bankruptcy Court, M.D. Florida · 1995
- Lowrie v. United States (In Re Lowrie)United States Bankruptcy Court, D. Nevada · 1994
- Chapin v. United States (In Re Chapin)District Court, C.D. Illinois · 1992
- Rank v. United States Internal Revenue Service (In Re Rank)United States Bankruptcy Court, N.D. Ohio · 1993
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