In re: Kevin Wayne Martin Susan Martin
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
KURTZ, Bankruptcy Judge:
INTRODUCTION
When is a tax return not a tax return? According to an increasing number of courts, including some courts of appeal, the answer is: when the tax return, otherwise wholly compliant with applicable tax laws, is filed a second (or more) late. Ac cording to these courts, by way of the 2005 Bankruptcy Code amendments, Congress intended to make a substantial and exceptionally harsh change to nondischargeability law by adding a hanging paragraph at the end of 11 U.S.C. § 523(a) 1 defining the term “return” to exclude any taxpayer filing that does not wholly…
2Cases cited24 opinions
- Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
- Kawaauhau v. GeigerSupreme Court of the United States · 1998
- TRW Inc. v. AndrewsSupreme Court of the United States · 2001
- Dewsnup v. TimmSupreme Court of the United States · 1992
- Gleason v. ThawSupreme Court of the United States · 1915
19 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Dennis Berkovich v. California Franchise Tax BoardCourt of Appeals for the Ninth Circuit · 2021
- In re McCarthyUnited States Bankruptcy Court, D. Massachusetts · 2016
- 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
2 more not listed; retrieve them via the Exa API.