Legal Opinion
United States v. Dawes (In Re Dawes)
Court of Appeals for the Tenth Circuit
Decided June 21, 2011No. 09-3129PublishedCited by 20 opinions
1Opinion of the Court
GORSUCH, Circuit Judge.
Can a taxpayer avoid income taxes by selling farm assets after declaring Chapter 12 bankruptcy? In at least this respect, the tax collector bears resemblance to the grim reaper: always hovering, never avoidable. While the law provides some forms of tax relief, it stops short of forgiving taxes incurred by a Chapter 12 debtor after filing a bankruptcy petition. And the taxes at issue here were incurred by the Daweses after they petitioned for bank ruptcy. So it is that the Daweses must pay the tax collector his due and we must reverse.
The Daweses’ struggle with the IRS…
2Cases cited15 opinions
- Massachusetts v. Environmental Protection AgencySupreme Court of the United States · 2007
- Corley v. United StatesSupreme Court of the United States · 2009
- Pension Benefit Guaranty Corporation v. LTV Corp.Supreme Court of the United States · 1990
- Bilski v. KapposSupreme Court of the United States · 2010
- Doe v. ChaoSupreme Court of the United States · 2004
10 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Hall v. United StatesSupreme Court of the United States · 2012
- Lockheed Martin Corp. v. Administrative Review BoardCourt of Appeals for the Tenth Circuit · 2013
- A.F. Ex Rel. Christine B. v. Española Public SchoolsCourt of Appeals for the Tenth Circuit · 2015
- Redmond v. Gulf City Body & Trailer Works, Inc. (In Re Sunbridge Capital, Inc.)United States Bankruptcy Court, D. Kansas · 2011
- United States v. StrandlofCourt of Appeals for the Tenth Circuit · 2012
15 more not listed; retrieve them via the Exa API.