Legal Opinion
Gonzalez v. Massachusetts Department of Revenue (In re Gonzalez)
Bankruptcy Appellate Panel of the First Circuit
Decided March 6, 2014No. BAP No. MW 13-026; Bankruptcy No. 10-41907-MSH; Adversary No. 11-04149-MSHPublishedCited by 7 opinions
1Opinion of the Court
CABÁN, Bankruptcy Judge.
Massachusetts Department of Revenue (the “MDOR”) appeals from a bankruptcy court determination that certain state income tax liabilities of the debtor, Anthony M. Gonzalez (the “Debtor”), were dis-chargeable, even though his corresponding tax returns were filed late. For the reasons discussed below, we AFFIRM.
BACKGROUND
The material facts are not in dispute. On February 28, 2005, the Debtor filed his Massachusetts resident income tax returns for each of the tax years 1999 through 2002. On July 19, 2005, he filed his returns for tax years 2003 and 2004. All were overdue,…
2Cases cited27 opinions
- Dewsnup v. TimmSupreme Court of the United States · 1992
- Beard v. Comm'rUnited States Tax Court · 1984
- Fleet Data Processing Corp. v. Branch (In Re Bank of New England Corp.)Bankruptcy Appellate Panel of the First Circuit · 1998
- McCrory v. Spigel (In Re Spigel)Court of Appeals for the First Circuit · 2001
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
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3Cited by7 opinions
- Fahey v. Massachusetts Department of RevenueCourt of Appeals for the First Circuit · 2015
- Mallo v. Internal Revenue Service (In Re Mallo)Court of Appeals for the Tenth Circuit · 2014
- Martin v. Internal Revenue Service (In re Martin)United States Bankruptcy Court, E.D. California · 2014
- Pendergast v. Massachusetts Department of RevenueBankruptcy Appellate Panel of the First Circuit · 2014
- Briggs v. United States (In re Briggs)United States Bankruptcy Court, N.D. Georgia · 2014
2 more not listed; retrieve them via the Exa API.