Legal Opinion
Graham v. Internal Revenue Service (In Re Graham)
District Court, E.D. Pennsylvania
Decided August 23, 1991No. Civ. A. 90-0425PublishedCited by 11 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
HUYETT, District Judge.
This is an appeal from a final order of the bankruptcy court dated December 14, 1989, determining that the federal tax liabilities of the debtors, Thomas and Elizabeth Graham, were dischargeable. This court has jurisdiction to hear this appeal pursuant to 28 U.S.C. § 158(a) and Bankruptcy Rule 8001(a).
This appeal presents three issues. The first issue is whether debtor Thomas A. Graham 1 was prohibited under the doctrine of res judicata from contending in the adversary proceeding in the bankruptcy court that his federal tax liabilities for the years…
2Cases cited24 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- Allen v. McCurrySupreme Court of the United States · 1980
- Griffin v. IllinoisSupreme Court of the United States · 1956
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Federated Department Stores, Inc. v. MoitieSupreme Court of the United States · 1981
19 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Melvin E. Levinson v. United StatesCourt of Appeals for the Seventh Circuit · 1992
- Berkery v. Commissioner, Internal Revenue ServiceDistrict Court, E.D. Pennsylvania · 1996
- In Re GrahamCourt of Appeals for the Third Circuit · 1992
- Lilley v. Internal Revenue Service (In Re Lilley)United States Bankruptcy Court, E.D. Pennsylvania · 1993
- Boch v. United States (In Re Boch)United States Bankruptcy Court, M.D. Pennsylvania · 1993
6 more not listed; retrieve them via the Exa API.