Legal Opinion
Donald G. Dail v. United States
Court of Appeals for the Fourth Circuit
Decided December 17, 1980No. 79-1769PublishedCited by 5 opinions
1Opinion of the Court
MURNAGHAN, Circuit Judge:
Appellee filed a voluntary petition in bankruptcy on November 10, 1975. On March 15, 1976 he was granted a discharge, and on August 17, 1976 the bankruptcy proceeding was closed as a “no assets” case.
The IRS had been attempting since 1973 to collect1 from appellee2 taxes which it claimed appellee owed for the years 1969, 1970 and 1971. It is not seriously contended that the taxes claimed were not in fact due. The negotiations rather centered on the taxpayer’s attempt to get the IRS to accept a reduced figure to compromise a claim of doubtful collectibility, due to…
2Cases cited8 opinions
- In the Matter of Lloyd James Durensky, Bankrupt. United States of America v. Lloyd James DurenskyCourt of Appeals for the Fifth Circuit · 1975
- Columbia Foundry Co. v. LochnerCourt of Appeals for the Fourth Circuit · 1950
- Carolina Mills, Inc. v. CorryCourt of Appeals for the Fourth Circuit · 1953
- In the Matter of Licek Potato Chip Co., an Illinois Corporation, Debtor. Appeal of Wayne H. Fair and Bettie A. FairCourt of Appeals for the Seventh Circuit · 1979
- In the Matter of Indian Lake Estates, Inc., Bankrupt. United States of America v. Ernest L. Stewart, Trustee in BankruptcyCourt of Appeals for the Fifth Circuit · 1970
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In Re International Environmental Dynamics, Inc.Court of Appeals for the Ninth Circuit · 1983
- In Re Best Finance Corp.District Court, D. Puerto Rico · 1987
- Salomon v. LoganCourt of Appeals for the Ninth Circuit · 1983
- Allen v. United States (In re Allen)District Court, D. Georgia · 1982
- Donald G. Dail v. United StatesCourt of Appeals for the Fourth Circuit · 1980