Legal Opinion
United States v. Toti
District Court, E.D. Michigan
Decided January 7, 1993No. Civ. A. 92-73870PublishedCited by 29 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
I
COHN, District Judge.
This is a bankruptcy appeal by the United States of America (the Government) from a decision of the Bankruptcy Court granting Edward Toti’s (Toti) motion for summary judgment in an adversary proceeding. The Bankruptcy Court ruled that Toti’s federal income tax liability was dis-chargeable in his Chapter 7 case because he did not willfully attempt to evade or defeat the payment of his federal income taxes. 1 The Government contends that the Bankruptcy Court incorrectly adopted a criminal definition of the phrase “willfully attempted to evade” under 11…
2Cases cited16 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Pennsylvania Department of Public Welfare v. DavenportSupreme Court of the United States · 1990
- Sansone v. United StatesSupreme Court of the United States · 1965
- Anthony A. Calderone, Clark Hornbaker, Plaintiffs-Counterclaim Defendants v. United States of America, Defendant-Counter-Claimant-AppellantCourt of Appeals for the Sixth Circuit · 1986
11 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- In Re Edward W. Toti, Debtor. Edward W. Toti v. United StatesCourt of Appeals for the Sixth Circuit · 1994
- Bruner v. United StatesCourt of Appeals for the Fifth Circuit · 1995
- Berkery v. Commissioner, Internal Revenue ServiceDistrict Court, E.D. Pennsylvania · 1996
- Griffith v. United States (In Re Griffith)United States Bankruptcy Court, S.D. Florida. · 1993
- Lilley v. Internal Revenue Service (In Re Lilley)United States Bankruptcy Court, E.D. Pennsylvania · 1993
24 more not listed; retrieve them via the Exa API.