Legal Opinion
Young v. United States
Court of Appeals for the First Circuit
Decided December 4, 2000No. 00-1484PublishedCited by 9 opinions
1Opinion of the Court
BOUDIN, Circuit Judge.
Having obtained a filing extension, Cornelius and Suzanne Young filed their 1992 federal income tax return on October 15, 1993. Their return showed taxes due after withholding, but no payment accompanied the return. Instead, the Youngs made modest payments to the IRS for a number of months and then, on May 1, 1996, filed for Chapter 13 bankruptcy, 11 U.S.C. § 1321 (1994). This automatically stayed all IRS efforts to collect taxes from the Youngs. Id. § 362(a)(6).
To complete a Chapter 13 bankruptcy— typically a proceeding that lasts several years — requires that tax…
2Cases cited9 opinions
- Keene Corp. v. United StatesSupreme Court of the United States · 1993
- In Re Ralph E. Taylor, Debtor. Ralph E. TaylorCourt of Appeals for the Third Circuit · 1996
- In Re William E. Richards, Debtor, United States of America v. William E. RichardsCourt of Appeals for the Tenth Circuit · 1993
- Bankr. L. Rep. P 75,925 in the Matter of Fred August Quenzer and Jamie Quenzer, Debtors. Fred August Quenzer and Jamie Quenzer v. United StatesCourt of Appeals for the Fifth Circuit · 1993
- In Re William Winston Waugh, Debtor. William Winston Waugh v. Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 1997
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Young v. United StatesSupreme Court of the United States · 2002
- Shamus Holdings, LLC v. LBM Financial, LLC (In Re Shamus Holdings, LLC)Court of Appeals for the First Circuit · 2011
- In re MendezUnited States Bankruptcy Court, D. Massachusetts · 2011
- In Re MontgomeryUnited States Bankruptcy Court, D. Kansas · 2011
- Delgado v. Ramos (In Re Delgado)Bankruptcy Appellate Panel of the First Circuit · 2006
4 more not listed; retrieve them via the Exa API.