Legal Opinion
Jones v. United States (In re Jones)
United States Bankruptcy Court, D. Idaho
Decided June 7, 1996No. Bankruptcy No. 95-01380; Adv. No. 95-6140Published
1Opinion of the Court
MEMORANDUM OF DECISION
JIM D. PAPPAS, Chief Judge.
Background.
This adversary proceeding is brought by the Plaintiffs Dale and Leah Jones, as Chapter 18 debtors (hereafter “Debtors”), against the Internal Revenue Service (hereafter “the IRS”) seeking a determination from the Court that Debtors are no longer hable for certain taxes. The matter is before the Court after a hearing held on April 25, 1996, at which the Court took under advisement the parties’ cross-motions for summary judgment. F.R.B.P. 7056. After review of the record herein, together with the arguments of the parties, the Court…
2Cases cited12 opinions
- McCarthy v. United StatesSupreme Court of the United States · 1969
- United States v. JanisSupreme Court of the United States · 1976
- United States v. John A. ChilaCourt of Appeals for the Eleventh Circuit · 1989
- Hopkins v. AndayaCourt of Appeals for the Ninth Circuit · 1992
- United States v. Horace Henry MathewsCourt of Appeals for the Ninth Circuit · 1987
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