Legal Opinion
Wood v. United States (In Re Wood)
United States Bankruptcy Court, M.D. Florida
Decided September 16, 1987No. Bankruptcy No. 86-1172-BKC-3P7, Adv. No. 86-341PublishedCited by 10 opinions
1Opinion of the Court
FINDINGS OF FACT AND CONCLUSIONS OF LAW
GEORGE L. PROCTOR, Bankruptcy Judge.
Upon evidence adduced, the Court makes the following Findings of Fact and Conclusions of Law:
FINDINGS OF FACT
1. The Chapter 7 debtor, Raymond H. Wood, Jr., DDS, a/k/a Ray Wood, is the plaintiff in this adversary proceeding. The United States of America is both the defendant in this proceeding and a claimant in the main case.
2. The plaintiff commenced this adversary proceeding by filing a complaint to determine the dischargeability of his debts for unpaid federal individual income taxes for the years 1979 through 1982,…
2Cases cited14 opinions
- Shapiro v. ThompsonSupreme Court of the United States · 1969
- Lindsley v. Natural Carbonic Gas Co.Supreme Court of the United States · 1911
- Usery v. Turner Elkhorn Mining Co.Supreme Court of the United States · 1976
- United States v. KrasSupreme Court of the United States · 1973
- Rinaldi v. YeagerSupreme Court of the United States · 1966
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- In Re WoodCourt of Appeals for the Eleventh Circuit · 1989
- Gonzalez v. Massachusetts Department of Revenue (In re Gonzalez)Bankruptcy Appellate Panel of the First Circuit · 2014
- Hosack v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 2008
- Pendergast v. Massachusetts Department of RevenueBankruptcy Appellate Panel of the First Circuit · 2014
- Maitland v. State of New Jersey Division of Taxation (In re Maitland)United States Bankruptcy Court, D. New Jersey · 2015
5 more not listed; retrieve them via the Exa API.