Legal Opinion
Brumbaugh v. United States (In Re Brumbaugh)
United States Bankruptcy Court, S.D. Ohio
Decided August 27, 2001No. Bankruptcy No. 00-33453. Adversary No. 00-3120PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION ON CROSS-MOTIONS FOR SUMMARY JUDGMENT
JOHN E. HOFFMAN, Jr., Bankruptcy Judge.
The debtors, Mark and Rachel Brum-baugh (“Debtors” or the “Brumbaughs”), and the United States, on behalf of the Internal Revenue Service (the “IRS”), have filed cross-motions for summary judgment seeking a determination of the dischargeability of certain tax debts. The specific issues before the Court are: (1) whether altered IRS Form 1040s filed by the Brumbaughs for tax years 1993 and 1994 should be deemed to be “returns” for purposes of § 523(a)(1)(B) of the Bankruptcy Code (the “Code”); and (2)…
2Cases cited47 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Grogan v. GarnerSupreme Court of the United States · 1991
- Fed. Sec. L. Rep. P 94,768 Phil A. Street and Clyde H. Street v. J.C. Bradford & CompanyCourt of Appeals for the Sixth Circuit · 1990
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3Cited by3 opinions
- Ker v. Ker (In Re Ker)United States Bankruptcy Court, S.D. Ohio · 2007
- Norbut v. Norbut (In Re Norbut)United States Bankruptcy Court, S.D. Ohio · 2008
- Wilson v. United States (In Re WILSON)United States Bankruptcy Court, D. Colorado · 2008