Legal Opinion
United States v. Romagnolo (In Re Romagnolo)
District Court, M.D. Florida
Decided August 28, 2001No. 8:96-cv-01089PublishedCited by 2 opinions
1Opinion of the Court
ORDER
ADAMS, District Judge.
THIS CAUSE is before the Court on appeal from final judgment of the Bankruptcy court. This Court has jurisdiction pursuant to 28 U.S.C. § 158(a). The issue on appeal is whether the bankruptcy court erred as a matter of law when it determined that the debtor’s federal income tax liabilities for the years 1982 through 1985 were not priority taxes as described by 11 U.S.C. § 507(a)(8)(A)(ii), and thus were not excepted from discharge under 11 U.S.C. § 523(a)(1)(A). There being no dispute of fact, this Court reviews the bankruptcy court’s decision de novo. In re…
2Cases cited8 opinions
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- Morton v. RuizSupreme Court of the United States · 1974
- Office of Personnel Management v. RichmondSupreme Court of the United States · 1990
- Schweiker v. HansenSupreme Court of the United States · 1981
- United States v. Orville Wayne McGeeCourt of Appeals for the Ninth Circuit · 1993
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3Cited by2 opinions
- In re Long-Distance Telephone Service Federal Excise Tax Refund LitigationCourt of Appeals for the D.C. Circuit · 2008
- In Re Long-Distance Tele. Serv. Fed. Excise TaxDistrict Court, District of Columbia · 2008