Leach v. United States Internal Revenue Service (In Re Leach)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
JONES, Bankruptcy Judge:
OVERVIEW
This is an appeal from a bankruptcy court order denying a voluntary motion to dismiss. We AFFIRM.
FACTS
On January 30, 1990, Appellant Mickey Dean Leach (“Leach”) filed a Chapter 7 bankruptcy petition. Within the 240 days prior to the filing of the petition, Appellee United States of America Internal Revenue Service, (“the United States”) assessed personal federal income taxes against Leach for $39,982.78, 1 making them non-dis-chargeable pursuant to 11 U.S.C. § 523. 2
On April 16,1990, Leach filed a motion to voluntarily dismiss his Chapter 7 case. The…
2Cases cited11 opinions
- Pullman-Standard v. SwintSupreme Court of the United States · 1982
- In Re American Mariner Industries, Inc., Debtor. Crocker National Bank v. American Mariner Industries, Inc., Debtor-AppelleeCourt of Appeals for the Ninth Circuit · 1984
- Gill v. Hall (In Re Hall)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1981
- Burton Stern, Bankrupt. Burton Stern, Bankrupt v. Ralph Barnett and Phillip Liss, Objecting-Creditors-AppellantsCourt of Appeals for the Seventh Circuit · 1971
- In the Matter of International Airport Inn Partnership, Debtor. Margaret G. Schroeder v. International Airport Inn PartnershipCourt of Appeals for the Ninth Circuit · 1975
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- Bartee v. Ainsworth (In Re Bartee)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2004
- In Re HopperUnited States Bankruptcy Court, N.D. Illinois · 2009
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