Legal Opinion
Payne v. United States (In Re Payne)
United States Bankruptcy Court, N.D. Illinois
Decided October 3, 2002No. 14-80214PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION ON DEFENDANT’S MOTION FOR SUMMARY JUDGMENT
JACK B. SCHMETTERER, Bankruptcy Judge.
Background/History
John Howard Payne (“Plaintiff or Payne”) is seeking a declaration that his liability for 1986 taxes due to the United States was discharged through his bankruptcy filing under Chapter 7. Payne filed his Petition on December 31, 1997. The United States Internal Revenue Service (“IRS or USA”) was a scheduled creditor for unpaid taxes for the years 1983 through 1991. Payne received a general discharge on April 17, 1998, and his case was closed that same month. However, he was…
2Cases cited22 opinions
- United States v. LombardoSupreme Court of the United States · 1916
- Beard v. Comm'rUnited States Tax Court · 1984
- In the Matter of Richard C. Scarlata, Debtor. Goldberg Securities, Inc. v. Richard C. Scarlata, Debtor-AppelleeCourt of Appeals for the Seventh Circuit · 1993
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
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3Cited by4 opinions
- Colsen v. United States (In Re Colsen)United States Bankruptcy Court, N.D. Iowa · 2004
- In Re MiniukUnited States Bankruptcy Court, N.D. Illinois · 2003
- Payne v. United States (In Re Payne)United States Bankruptcy Court, N.D. Illinois · 2004
- (In re John J.)John J. v. United StatesUnited States Bankruptcy Court, N.D. Illinois · 2003