Legal Opinion
Graham v. Internal Revenue Service (In re Graham)
Court of Appeals for the Third Circuit
Decided August 24, 1992No. 91-1980PublishedCited by 9 opinions
1Opinion of the Court
OPINION OF THE COURT
HUTCHINSON, Circuit Judge.
The Internal Revenue Service (IRS) appeals a district court order affirming a bankruptcy court decision discharging Thomas and Elizabeth Graham (the Grahams) from liability for federal income taxes and a concomitant fraud penalty. IRS contends that an earlier final judgment of the United States Tax Court holding the Grahams liable for income tax deficiencies resulting from fraudulent tax returns, a circumstance which would preclude discharge, is controlling on the discharge issue. According to IRS, the Tax Court judgment requires reversal of the…
2Cases cited34 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- Marbury v. MadisonSupreme Court of the United States · 1803
- Allen v. McCurrySupreme Court of the United States · 1980
- Griffith v. KentuckySupreme Court of the United States · 1987
- Linkletter v. WalkerSupreme Court of the United States · 1965
29 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- In Re Robert Frank-Leonard Wilson, Debtor. Lisa Baldino v. Robert Frank-Leonard Wilson Bunce D. Atkinson, TrusteeCourt of Appeals for the Third Circuit · 1997
- In Re GrahamCourt of Appeals for the Third Circuit · 1992
- Goff v. Internal Revenue Service (In Re Goff)United States Bankruptcy Court, W.D. Tennessee · 1995
- Irvine v. Commissioner (In Re Irvine)United States Bankruptcy Court, E.D. Pennsylvania · 1994
- Dufrayne v. FTB Mortgage Services, Inc. (In Re Dufrayne)United States Bankruptcy Court, E.D. Pennsylvania · 1996
4 more not listed; retrieve them via the Exa API.