Legal Opinion
Wilbert v. Internal Revenue Service (In Re Wilbert)
United States Bankruptcy Court, N.D. Georgia
Decided March 20, 2001No. 15-62769PublishedCited by 2 opinions
1Opinion of the Court
ORDER
W. HOMER DRAKE, Jr., Bankruptcy Judge.
Before the Court are cross motions for summary judgment filed by the Debtor James T. Wilbert and the United States of America, on behalf of the Internal Revenue Service. The cross motions arise in an adversary proceeding initiated by the Debtor in accordance with 11 U.S.C. § 528(a)(1). He seeks a declaration that certain tax obligations, both state and federal, are dischargeable under the Bankruptcy Code. This matter constitutes a core proceeding within the Court’s subject matter jurisdiction, see 28 U.S.C. § 157(b)(2)(I), and it shall be disposed of…
2Cases cited30 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Grogan v. GarnerSupreme Court of the United States · 1991
- Bill Clark Herbert Futch Austin Hurst Louis Sliker and William Barrineau v. Coats & Clark, Inc.Court of Appeals for the Eleventh Circuit · 1991
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3Cited by2 opinions
- United States v. Eleazar (In Re Eleazar)United States Bankruptcy Court, D. New Jersey · 2001
- Brumbaugh v. United States (In Re Brumbaugh)United States Bankruptcy Court, S.D. Ohio · 2001