Legal Opinion
Biggers v. Internal Revenue Service (In re Biggers)
United States Bankruptcy Court, M.D. Tennessee
Decided April 10, 2015No. CASE NO. 109-14068; ADV. NO. 114-90334PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION
Marian F. Harrison, US Bankruptcy Judge
The plaintiffs filed the above-styled adversary complaint to determine the dis-chargeability of their tax obligations from 2001, 2002, 2003, and 2004. The parties filed cross-motions for summary judgment. For the following reasons, the Court finds that the Internal Revenue Service’s (hereinafter “IRS”) motion should be granted and that the debtors’ motion should be denied.
I. BACKGROUND
The debtors did not timely file federal tax returns for 2001, 2002, 2003, and 2004. The IRS assessed federal tax against the debtor husband for 2001 on…
2Cases cited12 opinions
- Beard v. Comm'rUnited States Tax Court · 1984
- Browning v. LevyCourt of Appeals for the Sixth Circuit · 2002
- Robert D. Beard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
- In Re William C. Hindenlang, Debtor. United States of America v. William C. HindenlangCourt of Appeals for the Sixth Circuit · 1999
- Linda McCoy v. Mississippi State Tax CmsnCourt of Appeals for the Fifth Circuit · 2012
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3Cited by2 opinions
- Maitland v. State of New Jersey Division of Taxation (In re Maitland)United States Bankruptcy Court, D. New Jersey · 2015
- Biggers v. Internal Revenue ServiceDistrict Court, M.D. Tennessee · 2016