Legal Opinion
Eugene Dalton v. Internal Revenue Service
Court of Appeals for the Tenth Circuit
Decided May 21, 1996No. 95-4001PublishedCited by 108 opinions
1Opinion of the Court
STEPHEN H. ANDERSON, Circuit Judge.
Following his discharge in bankruptcy, Eugene Dalton commenced this adversary proceeding seeking a determination that certain federal tax liabilities had been discharged. The bankruptcy court held that the tax debts were not dischargeable under 11 U.S.C. § 523(a)(1)(C), 1 and the district court affirmed. On appeal, Dalton contends that § 523 does not apply to attempts to conceal assets in order to evade or defeat the payment or collection of taxes, and he also contends that the finding that he willfully concealed assets was clearly erroneous. We affirm.
Dalton…
2Cases cited24 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Grogan v. GarnerSupreme Court of the United States · 1991
- Spies v. United StatesSupreme Court of the United States · 1943
- Holmes v. Securities Investor Protection CorporationSupreme Court of the United States · 1992
- Kelly v. RobinsonSupreme Court of the United States · 1986
19 more not listed; retrieve them via the Exa API.
3Cited by108 opinions
- In Re Guy Benny Brown, Debtor. Ronald D. Gullickson v. Guy Benny BrownCourt of Appeals for the Tenth Circuit · 1997
- In Re: Leroy Charles Griffith, Debtor. Leroy Charles Griffith v. United StatesCourt of Appeals for the Eleventh Circuit · 2000
- In Re: Henry Fegeley Annmarie Fegeley, Debtors. United States of America v. Henry Fegeley Annmarie Fegeley, Henry FegeleyCourt of Appeals for the Third Circuit · 1997
- In the Matter of Joseph J. Birkenstock and Generose M. Birkenstock, Debtors-AppellantsCourt of Appeals for the Seventh Circuit · 1996
- United States v. Barbara ConeyCourt of Appeals for the Fifth Circuit · 2012
103 more not listed; retrieve them via the Exa API.