United States v. Barbara Coney

EMILIO M. GARZA, Circuit Judge:

The Government filed suit against Defendant-Appellant, Barbara Coney, to reduce to judgment the tax liability owed by Barbara and her deceased husband, Curtis, for the tax years 1996-2001. The district court granted summary judgment in favor of the Government and rendered judgment in the amount of $2,687,408.59. Barbara appeals, primarily claiming that the couple’s tax liability had been discharged in a prior bankruptcy proceeding. We AFFIRM.

I

Curtis was the sole shareholder of CLS, Inc. (“CLS”), a law firm that primarily represented plaintiffs seeking to recover…