Legal Opinion
Roberson v. Internal Revenue Service (In re Roberson)
United States Bankruptcy Court, M.D. Tennessee
Decided March 11, 1994No. Bankruptcy No. 92-10655PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM DENYING THE DEBTORS’ MOTION TO DETERMINE TAX LIABILITY AND OBJECTION TO CLAIM OF THE INTERNAL REVENUE SERVICE
George C. Paine, II, Chief Judge.
I. INTRODUCTION:
This matter comes before the court on the debtors’ Motion to Determine Tax Liability and Objection to Claim of the Internal Revenue Service. In their objection, the debtors sought an order disallowing the proof of claim filed by the IRS for tax years 1982, 1983, and 1984. As grounds, the debtors argued first that the statute of limitations for assessment of income tax liability had expired pursuant to 26 U.S.C. § 6501(a) of…
2Cases cited7 opinions
- Max Sobel Wholesale Liquors v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Pittsburgh Milk Co. v. CommissionerUnited States Tax Court · 1956
- James Alex and Betty Jean Alex v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Ralph K. Moore (78-1164), Blue Ridge Transportation Company, Inc. (78-1165) v. Commissioner of Internal Revenue, (78-1164/5)Court of Appeals for the Sixth Circuit · 1980
- Boucher v. CommissionerUnited States Tax Court · 1981
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- State Farm Mut. Auto. Ins. Co. v. Performance Orthapaedics & Neurosurgery, LLCDistrict Court, S.D. Florida · 2018