Legal Opinion
Fahey v. Massachusetts Department of Revenue
Court of Appeals for the First Circuit
Decided February 18, 2015No. 14-1328, 14-1350, 14-9002, 14-9003PublishedCited by 59 opinions
1Opinion of the Court
KAYATTA, Circuit Judge.
The four bankruptcy appeals before us pose a single question of statutory interpretation: whether a Massachusetts state income tax return filed after the date by which Massachusetts requires such returns to be filed constitutes a “return” under 11 U.S.C. § 523(a) such that unpaid taxes due under the return can be discharged in bankruptcy. For the reasons set forth below, we conclude that it does not.
I. Background
The facts in each of the four cases now on appeal are undisputed. John Brown, Brian Fahey, Anthony Gonzalez, and Timothy Perkins (the “debtors”) all failed to…
2Cases cited28 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- United States v. Ilario M.A. ZanninoCourt of Appeals for the First Circuit · 1990
- Local Loan Co. v. HuntSupreme Court of the United States · 1934
- Griffin v. Oceanic Contractors, Inc.Supreme Court of the United States · 1982
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3Cited by59 opinions
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