Legal Opinion
Perkins v. United States (In Re Perkins)
United States Bankruptcy Court, S.D. Ohio
Decided October 10, 1997No. Bankruptcy No. 96-12015, Adversary No. 96-1104PublishedCited by 5 opinions
1Opinion of the Court
DECISION ON CROSS MOTIONS FOR SUMMARY JUDGMENT
JEFFREY P. HOPKINS, Bankruptcy Judge.
Before the Court in this Chapter 7 adversary case to determine dischargeability of a debt under 11 U.S.C. § 523(a) are cross motions for summary judgment. In essence, the Court is being asked to decide whether nonassessed 1992 federal taxes are dis-chargeable in these proceedings. In addition, we must decide whether the United States is required to reimburse Debtor $1,170 for a 1993 earned income credit that had been offset by the Internal Revenue Service (“IRS”) to repay a joint tax liability for the 1989 tax…
2Cases cited16 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Mingus Constructors, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1987
- Taft Broadcasting Company v. United StatesCourt of Appeals for the Sixth Circuit · 1991
- Sorenson v. Secretary of the TreasurySupreme Court of the United States · 1986
- Brian Miller v. United StatesCourt of Appeals for the Sixth Circuit · 1986
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3Cited by5 opinions
- United States v. Carey (In Re Wade Cook Financial Corp.)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2007
- Boyd v. Old Kent Bank (In Re Spaniak)United States Bankruptcy Court, W.D. Michigan · 1998
- United States v. Kearns (In Re Kearns)United States Bankruptcy Appellate Panel for the Eighth Circuit · 1998
- In Re SmytheUnited States Bankruptcy Court, N.D. Ohio · 2004
- United States v. Richard Lee KearnsUnited States Bankruptcy Appellate Panel for the Eighth Circuit · 1998