Legal Opinion
Coyle v. United States (In re Coyle)
United States Bankruptcy Court, S.D. Florida.
Decided January 14, 2015No. CASE NO. 12-35685-BKC-RAM; ADV. NO. 13-01982-RAMPublishedCited by 1 opinion
1Opinion of the Court
ORDER GRANTING DEFENDANT’ CROSS-MOTION FOR SUMMARY JUDGMENT
Robert A. Mark, Judge United States Bankruptcy Court
The chapter 7 debtor, Elaine Coyle (the “Debtor”), filed this adversary proceeding to determine the dischargeability of her income tax debt for the years 2006 and 2007. The issue presented in the pending cross-motions for summary judgment is whether the Debtor’s untimely Form 1040 for 2006, filed after the Internal Revenue Service (“IRS”) assessed her tax liability, is a “return” as that term is used in § 523(a)(1)(B) of the Bankruptcy Code. For the reasons that follow, this Court…
2Cases cited15 opinions
- Kawaauhau v. GeigerSupreme Court of the United States · 1998
- Dewsnup v. TimmSupreme Court of the United States · 1992
- 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
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3Cited by1 opinion
- Shek v. Massachusetts Department of Revenue (In re Shek)United States Bankruptcy Court, M.D. Florida · 2017