Legal Opinion
Blackwell v. Virginia, Department of Taxation (In Re Blackwell)
United States Bankruptcy Court, W.D. Virginia
Decided May 24, 1990No. 18-51160PublishedCited by 18 opinions
1Opinion of the Court
MEMORANDUM OPINION
H. CLYDE PEARSON, Chief Judge.
On April 29, 1989, Gentry Lee Blackwell (“plaintiff”), by counsel, filed this complaint to determine the dischargeability of his tax liability owed to the Commonwealth of Virginia (“State”) for the years 1979 and 1980.
The issue before the court is whether or not the debt owed by the plaintiff to the State is dischargeable under 11 U.S.C. § 523(a)(l)(B)(i). The defendant’s sole grounds for denial of dischargeability is the plaintiffs non-compliance with Virginia Code Section 58.1-311 which requires that the “taxpayer shall report” IRS changes to…
2Cases cited22 opinions
- Local Loan Co. v. HuntSupreme Court of the United States · 1934
- Perez. v. CampbellSupreme Court of the United States · 1971
- Gleason v. ThawSupreme Court of the United States · 1915
- In Re Jesse H. Long, Debtor. Barclays American/business Credit, Inc. v. Jesse H. LongCourt of Appeals for the Eighth Circuit · 1985
- Lines v. FrederickSupreme Court of the United States · 1970
17 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- In Re: Marion Dale Jackson Patricia L. Jackson, Debtors. California Franchise Tax Board v. Marion Dale Jackson Patricia L. JacksonCourt of Appeals for the Ninth Circuit · 1999
- GM Card v. Cox (In Re Cox)United States Bankruptcy Court, D. Massachusetts · 1995
- State of Maryland v. CiottiCourt of Appeals for the Fourth Circuit · 2011
- Freedom Medical, Inc. v. Janssens (In Re Janssens)United States Bankruptcy Court, D. Maryland · 2010
- Marx v. Reeds (In Re Reeds)United States Bankruptcy Court, N.D. Oklahoma · 1992
13 more not listed; retrieve them via the Exa API.