Legal Opinion
Lowrie v. United States (In Re Lowrie)
United States Bankruptcy Court, D. Nevada
Decided January 7, 1994No. 19-10448PublishedCited by 15 opinions
1Opinion of the Court
MEMORANDUM DECISION RE: CROSS MOTIONS FOR SUMMARY JUDGMENT
ROBERT CLIVE JONES, Chief Judge.
FACTUAL BACKGROUND
The debtor, Mary Lowrie, failed to file tax returns for tax years 1980 and 1981. In 1984, Lowrie and her attorney met with an Internal Revenue Service (“IRS”) agent who prepared substitute 1040 forms, and 1902-B and 3547 forms. The substitute 1040’s contained only Lowrie’s name, address and social security number; the other forms contained royalty income information obtained from 1099 forms and computations of the resulting tax liability. Lowrie signed the 1902-B’s, but not the 1040 or…
2Cases cited10 opinions
- In Re Douglas W. Bergstrom, Debtor. Douglas W. Bergstrom v. United StatesCourt of Appeals for the Tenth Circuit · 1991
- 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
- Pruitt v. United States Government Ex Rel. Internal Revenue Service (In Re Pruitt)United States Bankruptcy Court, D. Wyoming · 1989
- Gushue v. Internal Revenue Service (In Re Gushue)United States Bankruptcy Court, E.D. Pennsylvania · 1991
5 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Savage v. Internal Revenue Service (In Re Savage)Bankruptcy Appellate Panel of the Tenth Circuit · 1998
- Berard v. United States (In Re Berard)United States Bankruptcy Court, M.D. Florida · 1995
- Massachusetts Department of Revenue v. John Robert ShekCourt of Appeals for the Eleventh Circuit · 2020
- In Re HattonUnited States Bankruptcy Appellate Panel for the Ninth Circuit · 1997
- Hetzler v. United States (In Re Hetzler)United States Bankruptcy Court, D. New Jersey · 2001
10 more not listed; retrieve them via the Exa API.