Legal Opinion
Myers v. Internal Revenue Service (In Re Myers)
Bankruptcy Appellate Panel of the Sixth Circuit
Decided February 11, 1998No. BAP 97-8059PublishedCited by 39 opinions
1Opinion of the Court
OPINION
The Debtor appeals the bankruptcy court’s grant of summary judgment to the government on the issue of dischargeability of taxes under 11 U.S.C. § 523(a)(1)(C). The bankruptcy court correctly held that the government was entitled to judgment.
I.ISSUES ON APPEAL
1) Whether the Debtor’s voluntary submission to the federal tax system in 1985 is a defense to the Debtor’s willful attempt to evade or defeat taxes between 1980 and 1983.
2) Whether the bankruptcy court properly applied summary judgment principles in finding the Debtor’s federal tax liability nondischargeable under 11 U.S.C. §…
2Cases cited15 opinions
- First Nat. Bank of Ariz. v. Cities Service Co.Supreme Court of the United States · 1968
- Eastman Kodak Co. v. Image Technical Services, Inc.Supreme Court of the United States · 1992
- Cheek v. United StatesSupreme Court of the United States · 1991
- United States v. MurdockSupreme Court of the United States · 1934
- United States v. PomponioSupreme Court of the United States · 1976
10 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Treinish v. Norwest Bank Minnesota, N.A. (In Re Periandri)Bankruptcy Appellate Panel of the Sixth Circuit · 2001
- Gibson v. Gibson (In Re Gibson)Bankruptcy Appellate Panel of the Sixth Circuit · 1998
- Sill v. Sweeney (In Re Sweeney)Bankruptcy Appellate Panel of the Sixth Circuit · 2002
- Spring Works, Inc. v. Sarff (In Re Sarff)Bankruptcy Appellate Panel of the Sixth Circuit · 2000
- Ed Schory & Sons, Inc. v. Francis (In Re Francis)Bankruptcy Appellate Panel of the Sixth Circuit · 1998
34 more not listed; retrieve them via the Exa API.