Legal Opinion
Martinez v. United States (In Re Martinez)
United States Bankruptcy Court, E.D. Louisiana
Decided April 13, 2007No. 19-10525PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION
JERRY A. BROWN, Bankruptcy Judge.
This matter came on for trial on October 19 and 20, 2006 on the complaint of Elvin Martinez, the debtor, against the Internal Revenue Service of the United States under 11 U.S.C. § 523(a)(1)(A) seeking a discharge of the tax obligations of Mr. Martinez. For the reasons set forth below, the court finds that the tax obligations of the debtor for the years 1990 through 1993 are not dischargeable, and the tax obligations of the debtor for the years 1987 through 1989 are dischargeable.
I. Procedural History
The debtor filed a petition under Chapter…
2Cases cited14 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- In the Matter of Marvin C. THIRTYACRE, Debtor-AppellantCourt of Appeals for the Seventh Circuit · 1994
- In the Matter of Christopher Wallace Boyle, Debtor. Christopher Wallace Boyle v. Abilene Lumber, Inc.Court of Appeals for the Fifth Circuit · 1987
- Computer Programs Lambda, Ltd. v. CommissionerUnited States Tax Court · 1987
- American Equitable Assur. Co. of New York v. HelveringCourt of Appeals for the Second Circuit · 1933
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3Cited by3 opinions
- Dees v. United States (In Re Dees)United States Bankruptcy Court, N.D. Florida · 2007
- River City Ranches 1 Ltd. v. Comm'rUnited States Tax Court · 2007
- United States v. MartinezDistrict Court, E.D. Louisiana · 2007