Legal Opinion
Colish v. United States (In Re Colish)
United States Bankruptcy Court, E.D. New York
Decided September 30, 1999No. 1-19-40623PublishedCited by 2 opinions
1Opinion of the Court
OPINION ON CROSS-MOTIONS FOR PARTIAL SUMMARY JUDGMENT
LAURA TAYLOR SWAIN, Bankruptcy Judge.
Before the Court are the cross-motions of defendants United States of America, Internal Revenue Service and Department of Treasury (collectively, the “Government”) and plaintiff Jerrie S. Colish (“Debtor”) for partial summary judgment in this adversary proceeding. The issue presented in these motions is whether Debtor’s federal income tax liabilities for the years 1991, 1992 and 1993 are nondischargeable undpr 11 U.S.C. § 523(a)(1)(A). The following opinion concerns the applicability of section…
2Cases cited12 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Bonnie M. KERZER, Plaintiff-Appellant, v. KINGLY MANUFACTURING, Defendant-AppelleeCourt of Appeals for the Second Circuit · 1998
- John R. Turco v. Hoechst Celanese Corporation, Hoechst Celanese Chemical Group, Inc.Court of Appeals for the Fifth Circuit · 1997
- L.B. Foster Company v. America Piles, Inc., Grace Industries, Inc., Michael J. Amoruso, Esq.Court of Appeals for the Second Circuit · 1998
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3Cited by2 opinions
- Colish v. United States (In Re Colish)United States Bankruptcy Court, E.D. New York · 2002
- United States v. Romagnolo (In Re Romagnolo)District Court, M.D. Florida · 2001