Legal Opinion
In Re: Leroy Charles Griffith, Debtor. Leroy Charles Griffith v. United States
Court of Appeals for the Eleventh Circuit
Decided March 24, 2000No. 97-4845PublishedCited by 169 opinions
1Opinion of the Court
BIRCH, Circuit Judge:
This appeal requires us to determine the scope of nondischargeability of tax debts under 11 U.S.C. § 523(a)(1)(C). Specifically, we requested the parties in this case to address the question of whether § 523(a)(1)(C) renders a tax debt nondis-ehargeable in bankruptcy where the debt- or has willfully attempted in any manner to evade or defeat the payment of a tax but has not in any manner willfully attempted to evade or defeat the assessment of a tax. Because we find that § 523(a)(1)(C) does render nondischargeable tax debts where the debtor has willfully attempted in any…
2Cases cited28 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Connecticut National Bank v. GermainSupreme Court of the United States · 1992
- Caminetti v. United StatesSupreme Court of the United States · 1917
- Richards v. United StatesSupreme Court of the United States · 1962
23 more not listed; retrieve them via the Exa API.
3Cited by169 opinions
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- Animal Legal Defense Fund v. U.S. Department of AgricultureCourt of Appeals for the Eleventh Circuit · 2015
- Michael Donald Dodd v. United StatesCourt of Appeals for the Eleventh Circuit · 2004
- Ramon Antonio Delgado v. U.S. Atty. Gen.Court of Appeals for the Eleventh Circuit · 2007
- Nguyen v. United StatesCourt of Appeals for the Eleventh Circuit · 2009
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