Legal Opinion
Matter of Hazel
United States Bankruptcy Court, E.D. Michigan
Decided December 19, 1986No. 19-41496PublishedCited by 10 opinions
1Opinion of the Court
AMENDED MEMORANDUM AND ORDER DENYING PLAN OF CONFIRMATION
RAY REYNOLDS GRAVES, Bankruptcy Judge.
Debtor is a self-styled “Tax Protester”. 1 He failed to file federal income tax returns for the years 1978 through 1985. In one of those years, 1979, the debtor instead filed an altered Form 1040 on which he deducted all of his wages under the heading of “NON-TAXABLE RECEIPTS — EISNER V. MACOMBER,” 2 As a result of the debtor’s deduction of all of his wages, his reported return showed that he had no tax liability for 1979. At a hearing in open court, the debtor testified that he failed to file…
2Cases cited23 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Towne v. EisnerSupreme Court of the United States · 1918
18 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- United States Internal Revenue Service v. Mathews (In Re Mathews)Bankruptcy Appellate Panel of the Sixth Circuit · 1997
- In Re RyanUnited States Bankruptcy Court, E.D. Tennessee · 1987
- In Re BurrellUnited States Bankruptcy Court, E.D. Tennessee · 1995
- Hazel v. Internal Revenue ServiceDistrict Court, E.D. Michigan · 1988
- In Re PaulsonUnited States Bankruptcy Court, D. Connecticut · 1994
5 more not listed; retrieve them via the Exa API.