Legal Opinion
Etheridge v. State of Ill.
District Court, C.D. Illinois
Decided July 12, 1989No. 89-1043PublishedCited by 7 opinions
1Opinion of the Court
ORDER
MIHM, District Judge.
Michael and Lorine Etheridge (herein “Debtors”) are appealing the bankruptcy court’s decision in favor of the State for $14,658 of Retailers Occupation Taxes, owed to the Illinois Department of Revenue by the Etheridges’ retail building supply business. The issue on appeal is whether a late filed tax return, filed more than two but less than three years before the bankruptcy petition, is excepted from discharge under Bankruptcy Code § 523(a)(1). 11 U.S.C. § 523(a)(1).
For the reasons stated below, the Court affirms the bankruptcy court’s order.
BACKGROUND
The Bankruptcy…
2Cases cited15 opinions
- Andrus v. Glover Construction Co.Supreme Court of the United States · 1980
- Matter of Cash Currency Exchange, Inc., Debtors. Cash Currency Exchange, Inc. v. Donald C. Shine, ReceiverCourt of Appeals for the Seventh Circuit · 1985
- In Re Richard Eugene Groetken, Debtor. Richard Eugene Groetken v. State of Illinois, Department of RevenueCourt of Appeals for the Seventh Circuit · 1988
- Federal Deposit Insurance Corp. v. Cerar (In Re Cerar)District Court, C.D. Illinois · 1989
- United States v. Ulises A. SanabriaCourt of Appeals for the Seventh Circuit · 1970
10 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Severo v. CommissionerCourt of Appeals for the Ninth Circuit · 2009
- Blutter v. United States, Department of I.R.S. (In Re Blutter)United States Bankruptcy Court, S.D. New York · 1995
- Reuland v. Internal Revenue Serv. (In re Reuland)United States Bankruptcy Court, N.D. Illinois · 2018
- Barber v. United States (In Re Barber)United States Bankruptcy Court, N.D. Indiana · 1998
- Daniel v. United States ex rel. Internal Revenue Service (In re Daniel)District Court, D. Georgia · 1994
2 more not listed; retrieve them via the Exa API.