Legal Opinion
Carapella v. United States (In Re Carapella)
United States Bankruptcy Court, M.D. Florida
Decided June 6, 1989No. Bankruptcy No. 86-4205-8P7, Adv. No. 87-020PublishedCited by 12 opinions
1Opinion of the Court
FINDINGS OF FACT, CONCLUSIONS OF LAW MEMORANDUM OPINION
ALEXANDER L. PASKAY, Chief Judge.
This is a Chapter 7 liquidation case, and the matter presented for this Court’s con sideration is in the context of an adversary proceeding initiated by George Louis Cara-pella, the Debtor in the above-captioned case. The one-count Complaint was filed against the United States of America and the Internal Revenue Service (Government) and seeks a determination from this Court that the Debtor’s personal income tax liability for the years 1977,1978, and 1979 are dischargeable obligations pursuant to 11 U.S.C.…
2Cases cited7 opinions
- Condor Merritt v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- Marcus v. CommissionerUnited States Tax Court · 1978
- Clayton M. Korecky, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1986
- Luther R. Patton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
- Andrew Toussaint and Isela C. Toussaint v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Berzon v. United States (In Re Berzon)United States Bankruptcy Court, N.D. Illinois · 1992
- Teeslink v. United States, Department of the Treasury (In Re Teeslink)United States Bankruptcy Court, S.D. Georgia · 1994
- Berkery v. Commissioner, Internal Revenue ServiceDistrict Court, E.D. Pennsylvania · 1996
- Carapella v. United States (In Re Carapella)District Court, M.D. Florida · 1990
- Commissioner v. Peterson (In Re Peterson)District Court, D. Wyoming · 1993
7 more not listed; retrieve them via the Exa API.