Legal Opinion

Briggs v. United States (In re Briggs)

United States Bankruptcy Court, N.D. Georgia

Decided June 10, 2014No. Bankruptcy No. 13-56378; Adversary No. 13-05247-WLHPublishedCited by 6 opinions

1Opinion of the Court

ORDER GRANTING IN PART AND DENYING IN PART DEFENDANT’S MOTION FOR SUMMARY JUDGMENT

WENDY L. HAGENAU, Bankruptcy Judge.

This matter is before the Court on a Motion for Summary Judgment [Doc. No. 10], brought by the Defendant in this adversary proceeding, the Internal Revenue Service (the “IRS”). The Debtor initiated this proceeding seeking a determination that his debts to the IRS, arising from personal income taxes for years 2002, 2007, 2010, and 2011 will be discharged in this chapter 7 case. The IRS seeks a determination that debts arising from the Debtor’s personal income taxes for the years…

2Cases cited36 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. John M. HAIRSTON, Plaintiff-Appellant, v. the GAINESVILLE SUN PUBLISHING CO., Defendant-AppelleeCourt of Appeals for the Eleventh Circuit · 1994
  4. Badaracco v. CommissionerSupreme Court of the United States · 1984
  5. IBT International, Inc. v. Northern (In Re International Administrative Services, Inc.)Court of Appeals for the Eleventh Circuit · 2005

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3Cited by6 opinions

  1. Mallo v. Internal Revenue Service (In Re Mallo)Court of Appeals for the Tenth Circuit · 2014
  2. Maitland v. State of New Jersey Division of Taxation (In re Maitland)United States Bankruptcy Court, D. New Jersey · 2015
  3. McBride v. City of Kettering (In re McBride)United States Bankruptcy Court, S.D. Ohio · 2015
  4. Biggers v. Internal Revenue ServiceDistrict Court, M.D. Tennessee · 2016
  5. Biggers v. Internal Revenue Service (In re Biggers)United States Bankruptcy Court, M.D. Tennessee · 2015

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