Legal Opinion
Louisiana Department of Revenue & Taxation v. Lewis (In Re Lewis)
Court of Appeals for the Fifth Circuit
Decided January 7, 2000No. 98-31098PublishedCited by 11 opinions
1Opinion of the Court
WIENER, Circuit Judge:
In this bankruptcy appeal we must answer the question whether taxes owed by Chapter 7 Debtor-Appellee Horace Lewis (“Lewis”) to the Appellant Louisiana Department of Revenue & Taxation (“LDR”) are excepted from discharge in bankruptcy. We find that Lewis’s tax obligations were not dischargeable and therefore reverse.
I
FACTS AND PROCEEDINGS
The Internal Revenue Service (“IRS”) audited Lewis’s federal income tax returns for tax years 1982 through 1991, and determined that he owed additional federal tax for each of these years. A Louisiana taxpayer whose federal income tax…
2Cases cited8 opinions
- In the Matter of Britt R. Kennard, Debtor. Britt R. Kennard v. Mbank Waco, N.A.Court of Appeals for the Fifth Circuit · 1992
- In Re Jack B. King Paula H. King, Debtors. Jack B. King Paula H. King v. Franchise Tax Board of the State of CaliforniaCourt of Appeals for the Ninth Circuit · 1992
- Collector of Revenue v. OlveySupreme Court of Louisiana · 1959
- Hartman v. United States (In Re Hartman)District Court, D. Kansas · 1990
- In Re Garfinckels, Inc.District Court, District of Columbia · 1996
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Khan v. BDO Seidman, LLPAppellate Court of Illinois · 2011
- 3V Capital Master Fund Ltd. v. Official Committee of Unsecured Creditors of Tousa, Inc. (In Re Tousa, Inc.)District Court, S.D. Florida · 2011
- Schlesinger v. United States (In Re Schlesinger)United States Bankruptcy Court, E.D. Pennsylvania · 2002
- Ammex, Inc. v. United StatesUnited States Court of International Trade · 2004
- O'Connell v. Minnesota Department of Revenue (In Re O'Connell)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2000
6 more not listed; retrieve them via the Exa API.