Legal Opinion
Olson v. United States Ex Rel. Department of Treasury (In Re Olson)
United States Bankruptcy Court, D. North Dakota
Decided July 13, 1994No. 19-07054PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM & ORDER
WILLIAM A. HILL, Bankruptcy Judge.
The matter before the court is a Motion for Partial Summary Judgment filed on June 17, 1994, by the defendant, State of North Dakota acting through the North Dakota Tax Department (State), arising from the Complaint filed by the plaintiffs, Richard D. Olson and Jean Olson on September 2,1993, to determine the dischargeability of certain pre-petition tax obligations. The State of North Dakota avers that the material facts and issues relative to a finding on nondischarge-ability under 11 U.S.C. § 523(a)(1)(B)® are clearly established and that…
2Cases cited14 opinions
- In Re Joanne G. Burns, Debtor. Joanne G. Burns v. United States of America, Acting by and Through the Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1989
- In Re Douglas W. Bergstrom, Debtor. Douglas W. Bergstrom v. United StatesCourt of Appeals for the Tenth Circuit · 1991
- Thomas A. Moore, Sr. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Haywood v. Illinois (In Re Haywood)United States Bankruptcy Court, N.D. Illinois · 1986
- Rench v. United States, Internal Revenue Service (In Re Rench)United States Bankruptcy Court, D. Kansas · 1991
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3Cited by4 opinions
- State of Maryland v. CiottiCourt of Appeals for the Fourth Circuit · 2011
- In Re JerauldUnited States Bankruptcy Appellate Panel for the Ninth Circuit · 1997
- State of Maryland v. CiottiCourt of Appeals for the Fourth Circuit · 2011
- Thies v. Iowa Department of Revenue (In re Thies)United States Bankruptcy Court, N.D. Iowa · 2001