Legal Opinion
Gushue v. Internal Revenue Service (In Re Gushue)
United States Bankruptcy Court, E.D. Pennsylvania
Decided April 25, 1991No. 19-10346PublishedCited by 16 opinions
1Opinion of the Court
OPINION
THOMAS M. TWARDOWSKI, Chief Judge.
This case is before us on both parties’ motions for summary judgment. The issue presented is whether debtor’s income tax obligation for the tax years 1975, 1976, 1977 and 1978 is nondischargeable under 11 U.S.C. § 523(a)(l)(B)(i). We grant the United States’ motion for summary judgment having concluded that the debt is nondis-chargeable. A brief summary of the undisputed material facts follows.
Debtor never filed tax returns for the tax years 1975, 1976, 1977 and 1978. Accordingly, in October of 1982, the IRS filed substitute returns 1 under 26 U.S.C. §…
2Cases cited7 opinions
- Haywood v. Illinois (In Re Haywood)United States Bankruptcy Court, N.D. Illinois · 1986
- 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
- Carapella v. United States (In Re Carapella)United States Bankruptcy Court, M.D. Florida · 1988
- D'Avanza v. United States (In Re D'Avanza)United States Bankruptcy Court, M.D. Florida · 1989
2 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- In Re HattonUnited States Bankruptcy Appellate Panel for the Ninth Circuit · 1997
- Lowrie v. United States (In Re Lowrie)United States Bankruptcy Court, D. Nevada · 1994
- Hindenlang v. United States (In Re Hindenlang)United States Bankruptcy Court, S.D. Ohio · 1997
- In Re WeatherleyUnited States Bankruptcy Court, E.D. Pennsylvania · 1994
- Sullivan v. United States (In Re Sullivan)United States Bankruptcy Court, N.D. Ohio · 1996
11 more not listed; retrieve them via the Exa API.