Legal Opinion
Xenakis v. United States (In Re Xenakis)
United States Bankruptcy Court, W.D. Pennsylvania
Decided March 28, 2001No. 19-70103PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION
BERNARD MARKOVITZ, Bankruptcy Judge.
Debtor Manuel Xenakis seeks a determination that a debt he owes to defendant United States Internal Revenue Service (“IRS”) for unpaid wagering taxes, interest, and penalties is dischargeable. He denies engaging in the wagering activity upon which the debt is based.
IRS asserts that debtor has not rebutted the presumed correctness of the assessments upon which the debt is based and maintains that the entire debt therefore is not dischargeable.
For reasons set forth below, we conclude that the portion of the debt attributable to unpaid…
2Cases cited12 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Raleigh v. Illinois Department of RevenueSupreme Court of the United States · 2000
- Andrew Gerardo v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1977
- In Re Joanne G. Burns, Debtor. Joanne G. Burns v. United States of America, Acting by and Through the Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1989
- In the Matter of Resyn Corporation, Appellant/cross-Appellee v. United States of America, Appellee/cross-AppellantCourt of Appeals for the Third Circuit · 1988
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Xenakis v. US DEPARTMENT OF TREASURY, IRSDistrict Court, W.D. Pennsylvania · 2001