Legal Opinion
United States v. Howell (In Re Howell)
United States Bankruptcy Appellate Panel for the Ninth Circuit
Decided November 6, 1990No. BAP No. ID 90-1103-AsPV, Bankruptcy No. 88-01411, Adv. No. 88-0289PublishedCited by 5 opinions
1Opinion of the Court
OPINION
ASHLAND, Bankruptcy Judge:
The Internal Revenue Service (IRS) appeals from the court’s order concluding that the IRS was estopped from asserting that the debtors’ 1984 income taxes were not assessed on April 16, 1987 for purposes of the dischargeability of the taxes, and consequently that the debtors’ tax liability to the IRS for the 1984 tax year was discharged. We reverse.
FACTS
The debtors Brian F. and Kimberly A. Howell filed their Chapter 7 petition on May 13, 1988. Approximately one week prior to filing, Mr. Howell met with an attorney, Mr. Alban, regarding the debtors’ financial…
2Cases cited17 opinions
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- Immigration & Naturalization Service v. MirandaSupreme Court of the United States · 1982
- Sergeant Perry Watkins v. United States ArmyCourt of Appeals for the Ninth Circuit · 1989
- United States v. Georgia-Pacific CompanyCourt of Appeals for the Ninth Circuit · 1970
- United States v. Lazy Fc RanchCourt of Appeals for the Ninth Circuit · 1973
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3Cited by5 opinions
- Danoff v. United StatesDistrict Court, C.D. California · 2004
- In Re StuberUnited States Bankruptcy Court, D. Kansas · 1992
- Hopkins v. Idaho State University Credit Union (In Re Herter)United States Bankruptcy Court, D. Idaho · 2011
- McConahey v. United States (In Re McConahey)United States Bankruptcy Court, S.D. Illinois · 1996
- In re BlankenshipSupreme Court of The Commonwealth of The Northern Mariana Islands · 1992