Legal Opinion
Smith v. United States Internal Revenue Service (In Re Smith)
Court of Appeals for the Ninth Circuit
Decided July 13, 2016No. 14-15857PublishedCited by 12 opinions
1Opinion of the Court
OPINION
CHRISTEN, Circuit Judge:
Martin Smith did not file a 2001 tax form on time. Instead, he filed a Form 1040 seven years after it was due, and three years after the IRS assessed a deficiency against him. Smith later filed for bankruptcy and sought to discharge his 2001 tax liability. The bankruptcy court permitted the discharge, but the district court reversed. Smith appeals the district court’s ruling.
FACTUAL AND PROCEDURAL BACKGROUND
After Martin Smith failed to timely file his 2001 tax forms, the IRS prepared a Substitute for Return or “SFR” based on information it gathered from third…
2Cases cited9 opinions
- In Re William C. Hindenlang, Debtor. United States of America v. William C. HindenlangCourt of Appeals for the Sixth Circuit · 1999
- In Re: James H. Hatton Debtor. United States of America v. James H. HattonCourt of Appeals for the Ninth Circuit · 2000
- Ditto v. McCurdyCourt of Appeals for the Ninth Circuit · 2007
- United States v. Payne, John H.Court of Appeals for the Seventh Circuit · 2005
- In Re: Michael J. Moroney, Debtor. Michael J. Moroney v. United States of America Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 2003
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Seaview Trading, LLC, Agk Inve v. CirCourt of Appeals for the Ninth Circuit · 2022
- California Franchise Tax Board v. BerkovichUnited States Bankruptcy Court, C.D. California · 2020
- Cortez v. U.S. Internal Revenue ServiceDistrict Court, E.D. California · 2024
- Golden v. United States of America (Internal Revenue ServiceUnited States Bankruptcy Court, E.D. California · 2022
- In Re: StarlingDistrict Court, S.D. New York · 2021
7 more not listed; retrieve them via the Exa API.