Legal Opinion
Hetzler v. United States (In Re Hetzler)
United States Bankruptcy Court, D. New Jersey
Decided March 12, 2001No. 18-11093PublishedCited by 11 opinions
1Opinion of the Court
OPINION
JUDITH H. WIZMUR, Bankruptcy Judge.
We have before the court for resolution competing motions for summary judgment on the question of the dischargeability of certain delinquent federal income taxes owed by the debtor. The debtor seeks to discharge the taxes in question pursuant to 11 U.S.C. § 523(a)(1)(B), contending that the taxes relate to tax returns that he filed over two years prior to his bankruptcy filing. The IRS disagrees, and maintains that the debtor’s untimely filed 1040 Forms do not qualify as “returns” for purposes of § 523(a)(1)(B) because they had no effect on his tax…
2Cases cited18 opinions
- Beard v. Comm'rUnited States Tax Court · 1984
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- Robert D. Beard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
- In Re William C. Hindenlang, Debtor. United States of America v. William C. HindenlangCourt of Appeals for the Sixth Circuit · 1999
- In Re: James H. Hatton Debtor. United States of America v. James H. HattonCourt of Appeals for the Ninth Circuit · 2000
13 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- In Re: Michael J. Moroney, Debtor. Michael J. Moroney v. United States of America Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 2003
- Rushing v. United States (In Re Rushing)United States Bankruptcy Court, D. Arizona · 2001
- United States v. KleinDistrict Court, S.D. Florida · 2004
- Sgarlat v. United States (In Re Sgarlat)United States Bankruptcy Court, M.D. Florida · 2001
- Brumbaugh v. United States (In Re Brumbaugh)United States Bankruptcy Court, S.D. Ohio · 2001
6 more not listed; retrieve them via the Exa API.