Legal Opinion
Linder v. United States (In Re Linder)
District Court, D. Colorado
Decided April 30, 1992No. Civ. A. No. 90-K-2172, Bankruptcy No. 90 B 162 D, Adv. No. 90 C 372PublishedCited by 11 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
KANE, Senior District Judge.
This is an appeal and cross-appeal from a bankruptcy court ruling holding that the debtors, Gerald and Annette Linder, were not discharged from paying delinquent taxes for tax years 1982, 1983, and 1985, but that penalties for tax year 1985 were dis-chargeable. The debtors appeal the court’s order as to the nondischargeability of the taxes, and the government appeals the order as to the dischargeability of penalties. I affirm in part and reverse in part.
I. Facts.
The bankruptcy court entered its judgment on the following stipulated facts.…
2Cases cited10 opinions
- Brickley v. United States (In Re Brickley)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1986
- Stoll v. Internal Revenue Service (In Re Stoll)United States Bankruptcy Court, N.D. Georgia · 1990
- United States v. Deitz (In Re Deitz)District Court, D. Colorado · 1990
- In Re QuinlanUnited States Bankruptcy Court, D. Colorado · 1989
- In Re RobertsCourt of Appeals for the Tenth Circuit · 1990
5 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- In Re William E. Richards, Debtor, United States of America v. William E. RichardsCourt of Appeals for the Tenth Circuit · 1993
- Gore v. United States (In Re Gore)United States Bankruptcy Court, N.D. Alabama · 1995
- Teeslink v. United States, Department of the Treasury (In Re Teeslink)United States Bankruptcy Court, S.D. Georgia · 1994
- West v. United States (In re West)Court of Appeals for the Ninth Circuit · 1993
- Turner v. United States (In Re Turner)United States Bankruptcy Court, N.D. Alabama · 1995
6 more not listed; retrieve them via the Exa API.