Legal Opinion
In Re Douglas W. Bergstrom, Debtor. Douglas W. Bergstrom v. United States
Court of Appeals for the Tenth Circuit
Decided November 13, 1991No. 90-8088PublishedCited by 50 opinions
1Opinion of the Court
BARRETT, Senior Circuit Judge.
Douglas W. Bergstrom (Bergstrom) appeals from the order of the district court affirming the bankruptcy court’s denial of Bergstrom’s motion to have his income tax liabilities for the years 1979, 1980 and 1981 discharged in his bankruptcy proceeding.
BACKGROUND
The relevant facts are not in dispute and will be briefly summarized. Bergstrom failed to file federal income tax returns for taxable years 1979, 1980 and 1981. The Internal Revenue Service (IRS) prepared documents entitled “substitute for returns” (hereinafter “substitute returns”) for those years. (R., Yol.…
2Cases cited10 opinions
- In Re Wayne D. And Annie M. Thompson, Debtors-Appellees. Jim Walter Homes, Inc., Creditor-Appellant v. Ann Spears, Trustee-AppelleeCourt of Appeals for the Tenth Circuit · 1990
- 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
- Hofmann v. United States (In Re Hofmann)United States Bankruptcy Court, S.D. Florida. · 1987
5 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- In Re: James H. Hatton Debtor. United States of America v. James H. HattonCourt of Appeals for the Ninth Circuit · 2000
- Swanson v. Comm'rUnited States Tax Court · 2003
- Mallo v. Internal Revenue Service (In Re Mallo)Court of Appeals for the Tenth Circuit · 2014
- Savage v. Internal Revenue Service (In Re Savage)Bankruptcy Appellate Panel of the Tenth Circuit · 1998
- In Re WhiteUnited States Bankruptcy Court, D. Connecticut · 1994
45 more not listed; retrieve them via the Exa API.