Legal Opinion
Polston v. United States (In Re Polston)
United States Bankruptcy Court, M.D. Pennsylvania
Decided March 4, 1999No. Bankruptcy No. 1-97-02949. Adversary No. 1-97-00256APublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM
ROBERT J. WOODSIDE, Bankruptcy Judge.
Procedural and Factual History
Before me is the Defendant’s Motion to Dismiss the Debtors’ Complaint which seeks a declaration that their federal income tax liabilities for tax years 1988 through 1996 are dischargeable and that the Defendant must release a lien which it holds against Debtor Jan C. Polston. The stipulated facts are as follows.
The Debtors did not file tax returns for tax years 1988 through 1996. For tax years 1988 through 1992, Edward Polston is indebted to the Internal Revenue Service (IRS) for unpaid, assessed income tax…
2Cases cited15 opinions
- In Re Joanne G. Burns, Debtor. Joanne G. Burns v. United States of America, Acting by and Through the Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1989
- H. Hackfeld & Co. v. United StatesSupreme Court of the United States · 1905
- In the Matter of Roger Roy Larson and Joan Rosemary Larson, Debtors-AppellantsCourt of Appeals for the Seventh Circuit · 1988
- Al Burstein and Violet R. Burstein, Co-Partners Doing Business as Braeburn Company v. United StatesCourt of Appeals for the Eighth Circuit · 1956
- Teeslink v. United States, Department of the Treasury (In Re Teeslink)United States Bankruptcy Court, S.D. Georgia · 1994
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3Cited by3 opinions
- United States v. Eleazar (In Re Eleazar)United States Bankruptcy Court, D. New Jersey · 2001
- In Re AllenUnited States Bankruptcy Court, E.D. Virginia · 2002
- In re AllenUnited States Bankruptcy Court, E.D. Virginia · 2002