Legal Opinion
Wilson v. United States (In re Wilson)
United States Bankruptcy Court, N.D. California
Decided February 25, 2015No. 12-11995; A.P. No. 14-1106Published
1Opinion of the Court
Memorandum on Motion for Summary Judgment
Alan Jaroslovsky, U.S. Bankruptcy Judge
Chapter 7 debtor Kirk Wilson obtained an extension of his time to file his 2008 tax return until October 15, 2009, but failed to file the return until 2011. Wilson filed his bankruptcy petition on July 24, 2012. The Chapter 7 trustee recovered significant assets and was able to pay Wilson’s 2008 income taxes in full, but not the penalties. The issue in this adversary proceeding is whether the penalties associated with the *6372008 income taxes have been discharged. Wilson has moved for summary judgment.
26 U.S.C. §…
2Cases cited4 opinions
- Gregory W. McKay Plaintiff-Counter-Claimant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1992
- United States v. Howard I. Green Mary Green Roylan Finance Ernestine Woodmansee Howard I. Green Mary GreenCourt of Appeals for the Third Circuit · 2000
- United States v. Rocky Mountain Holdings, Inc.District Court, E.D. Pennsylvania · 2011
- Wilson v. United States (In Re Wilson)Bankruptcy Appellate Panel of the Tenth Circuit · 2009