Legal Opinion
United States v. Pierchoski (In Re Pierchoski)
District Court, W.D. Pennsylvania
Decided March 15, 1999No. Civ.A. 98-123J. Bankruptcy No. 96-22017 BM. Adversary No. 97-2414 BMPublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM and ORDER
D. BROOKS SMITH, District Judge.
I. Introduction
The Internal Revenue Service (“IRS”) appeals from the bankruptcy court’s determination that certain unpaid federal income tax liabilities of the debtor, John C. Pierchoski, are dischargeable. In re Pierchoski, 220 B.R. 20 (Bankr.W.D.Pa.1998). The IRS contends that Pierchoski’s tax obligations should be excepted from discharge pursuant to 11 U.S.C. § 523(a)(l)(B)(i) 1 because he failed to file a “return.” For the reasons that follow, I will vacate the judgment of the bankruptcy court and remand this matter for further…
2Cases cited10 opinions
- Universal Minerals, Inc. v. C. A. Hughes & Co.Court of Appeals for the Third Circuit · 1981
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- In Re Sharon Steel Corporation, Debtor. Appeal of Dwg Corporation and Victor PosnerCourt of Appeals for the Third Circuit · 1989
- Germantown Trust Co. v. CommissionerSupreme Court of the United States · 1940
- In Re William C. Hindenlang, Debtor. United States of America v. William C. HindenlangCourt of Appeals for the Sixth Circuit · 1999
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- In Re: Michael J. Moroney, Debtor. Michael J. Moroney v. United States of America Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 2003
- Hetzler v. United States (In Re Hetzler)United States Bankruptcy Court, D. New Jersey · 2001
- Payne v. United States (In Re Payne)United States Bankruptcy Court, N.D. Illinois · 2004
- Ehrig v. United States Ex Rel. Internal Revenue Service (In Re Ehrig)District Court, N.D. Oklahoma · 2004