Legal Opinion
Nilsen v. Massachusetts Department of Revenue
District Court, D. Massachusetts
Decided September 6, 2016No. CIVIL ACTION NO. 16-10148-WGYPublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM & ORDER
YOUNG, U.S. District Judge
I. INTRODUCTION
Before this Court is a bankruptcy appeal stemming from a bankruptcy petition filed by the Plaintiff, Johan K. Nilsen (“Nil-sen”), pursuant to Chapter 7 of the Bankruptcy Code. Following the partial grant of Nilsen’s petition, Nilsen initiated adversary proceedings against the Massachusetts Department of Revenue (the “Department”) and the United States of America in the United States Bankruptcy Court for the District of Massachusetts, *2seeking discharge of his income-tax debts for 2000 through 2005, 2007, 2009, and 2010 (the “periods at…
2Cases cited13 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- Blackmar v. GuerreSupreme Court of the United States · 1952
- United States v. WilliamsSupreme Court of the United States · 1995
- Beard v. Comm'rUnited States Tax Court · 1984
- Robert D. Beard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
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3Cited by2 opinions
- Boudreau v. Rhode Island Division of Taxation (In re Boudreau)United States Bankruptcy Court, D. Rhode Island · 2017
- McGrew v. Internal Revenue Service (In re McGrew)United States Bankruptcy Court, N.D. Iowa · 2016