In Re Robidoux
District Court, D. Massachusetts
1Opinion of the Court
MEMORANDUM OF DECISION
YOUNG, District Judge.
INTRODUCTION
In 1979, the Internal Revenue Service (the “Service”) conducted an audit on the 1977 and 1978 tax returns of Mr. Richard Robidoux (“Robidoux”). Subsequent to completing the audit, the Service prepared an audit report in which it determined that Robidoux owed $2,044,984.06 in past due taxes for these years. 1 In 1981, Robi-doux’s creditors placed him in involuntary bankruptcy. Upon notice of Robidoux’s bankruptcy status, the Service filed a proof of claim against the Robidoux estate for the allegedly delinquent taxes. In December, 1987,…
2Cases cited9 opinions
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- United States v. Ronald F. CalvertCourt of Appeals for the Eighth Circuit · 1975
- David Kaufman v. Roscoe Egger, Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1985
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