Legal Opinion

Long v. United States (In Re Long)

United States Bankruptcy Court, M.D. Florida

Decided September 18, 2009No. Bankruptcy No. 08-332. Adversary No. 08-63Published

1Opinion of the Court

FINDINGS OF FACT AND CONCLUSIONS OF LAW

JERRY A. FUNK, Bankruptcy Judge.

This proceeding came before the Court upon a complaint filed by Robert Long (“Long”) seeking a determination of the dischargeability of his tax liabilities for the years 1999, 2000, and 2001. The Court conducted a trial on the matter on June 17, 2009. In lieu of oral argument, the Court directed the parties to file post-trial memo-randa in support of their respective positions. Upon the evidence and the arguments of the parties, the Court makes the following Findings of Fact and Conclusions of Law.

Findings of Fact

During…

2Cases cited5 opinions

  1. Grogan v. GarnerSupreme Court of the United States · 1991
  2. In Re: Leroy Charles Griffith, Debtor. Leroy Charles Griffith v. United StatesCourt of Appeals for the Eleventh Circuit · 2000
  3. In the Matter of Joseph J. Birkenstock and Generose M. Birkenstock, Debtors-AppellantsCourt of Appeals for the Seventh Circuit · 1996
  4. United States v. Jacobs (In Re Jacobs)Court of Appeals for the Eleventh Circuit · 2007
  5. Hamer v. United States (In Re Hamer)United States Bankruptcy Court, N.D. Alabama · 2005

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