Legal Opinion
In Re: James H. Hatton Debtor. United States of America v. James H. Hatton
Court of Appeals for the Ninth Circuit
Decided August 10, 2000No. 98-35248PublishedCited by 104 opinions
1Opinion of the Court
BRUNETTI, Circuit Judge:
James Hatton (“Hatton”) failed to file a federal income tax return in 1983, and the Internal Revenue Service (“IRS”) instead prepared a substitute return on his behalf. Hatton then entered into an installment agreement with the IRS, agreeing to tender $200 per month in order to fulfill his outstanding tax liabilities. Before Hatton completed all the payments in the installment agreement, he filed a Chapter 7 bankruptcy petition. The IRS filed a proof of claim in order to recover the remaining unpaid sums under the installment agreement. In response, Hatton filed a…
2Cases cited10 opinions
- Beard v. Comm'rUnited States Tax Court · 1984
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- Robert D. Beard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
- Germantown Trust Co. v. CommissionerSupreme Court of the United States · 1940
5 more not listed; retrieve them via the Exa API.
3Cited by104 opinions
- In Re Les Deville, Debtor. In Re Steven J. Dagget, Debtor. In Re Daniel Miller, Debtor. Daniel Miller, Jr. Arlo Hale Smith v. Noreen CardinaleCourt of Appeals for the Ninth Circuit · 2004
- Linda McCoy v. Mississippi State Tax CmsnCourt of Appeals for the Fifth Circuit · 2012
- In Re Thomas R. Beaty and Nancy Z. Beaty, Debtors, Thomas R. Beaty v. David SelingerCourt of Appeals for the Ninth Circuit · 2002
- Swanson v. Comm'rUnited States Tax Court · 2003
- United States v. Payne, John H.Court of Appeals for the Seventh Circuit · 2005
99 more not listed; retrieve them via the Exa API.