Legal Opinion
Lynch v. United States, Internal Revenue Service (In Re Lynch)
United States Bankruptcy Court, S.D. New York
Decided September 25, 2003No. 19-01031PublishedCited by 14 opinions
1Opinion of the Court
DECISION AFTER TRIAL
ROBERT E. GERBER, Bankruptcy Judge.
The Debtor Christine Carter Lynch brought this adversary proceeding under the umbrella of a case under chapter 7 of the Bankruptcy Code seeking a discharge of the claims of the Internal Revenue Service, totaling approximately $600,000 as of the time of trial, with respect to her tax liability for two groups of tax years — for tax years 1980, 1981 and 1982, totaling approximately $542,000 (the “1980s Taxes”), and for tax years 1993,1994 and 1995, totaling approximately $55,000 (the “1990s Taxes”). The IRS has opposed her request for…
2Cases cited23 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Employment Div., Dept. of Human Resources of Ore. v. SmithSupreme Court of the United States · 1990
- Local Loan Co. v. HuntSupreme Court of the United States · 1934
- In Re: Henry Fegeley Annmarie Fegeley, Debtors. United States of America v. Henry Fegeley Annmarie Fegeley, Henry FegeleyCourt of Appeals for the Third Circuit · 1997
18 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- In Re: Christine Carter Lynch, Debtor. Christine Carter Lynch v. United States of America, Internal Revenue ServiceCourt of Appeals for the Second Circuit · 2005
- Lozada v. Educ. Credit Mgmt. Corp. (In re Lozada)United States Bankruptcy Court, S.D. New York · 2018
- United States v. ClaytonDistrict Court, M.D. North Carolina · 2012
- Hawkins v. Franchise Tax BoardDistrict Court, N.D. California · 2011
- Looft v. United States (In re Looft)United States Bankruptcy Court, N.D. Georgia · 2015
9 more not listed; retrieve them via the Exa API.