Friedman v. Internal Revenue Service (In Re Friedman)
United States Bankruptcy Court, D. Massachusetts
1Opinion of the Court
MEMORANDUM OF DECISION
HENRY J. BOROFF, Bankruptcy Judge.
Before the Court is a “Motion of Defendant, Department of Revenue of the Commonwealth of Massachusetts, for Summary Judgment” (the “Motion”). Plaintiff Edward D. Friedman (the “Debtor”) filed an opposition to the Motion, together with an affidavit. The issue for determination is whether this Court should find certain state income taxes owed by the Debtor to the Commonwealth of Massachusetts nondischargeable under 11 U.S.C. § 523(a)(1)(C) 1 based on the Debt- or’s guilty plea in the Massachusetts state court to charges of willful failure…
2Cases cited18 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Grogan v. GarnerSupreme Court of the United States · 1991
- Haring v. ProsiseSupreme Court of the United States · 1983
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