Legal Opinion
Perry v. United States
District Court, M.D. Alabama
Decided October 30, 2013No. 3:12-CV-913-WKWPublishedCited by 14 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
W. KEITH WATKINS, Chief Judge.
I.INTRODUCTION
Appellant Daryl Zain Perry is a debtor in a Chapter 7 bankruptcy case pending in the United States Bankruptcy Court for the Middle District of Alabama. In October 2012, Mr. Perry initiated an adversary proceeding against the Internal Revenue Service to determine the dischargeability of debts he allegedly owed for federal income taxes for eleven tax years.1 After the parties resolved Mr. Perry’s tax debts for seven of those tax years in Mr. Perry’s favor, the bankruptcy court denied Mr. Perry’s summary judgment motion and…
2Cases cited25 opinions
- Cohen v. De La CruzSupreme Court of the United States · 1998
- Hibbs v. WinnSupreme Court of the United States · 2004
- Thomas v. Cooper Lighting, Inc.Court of Appeals for the Eleventh Circuit · 2007
- Beard v. Comm'rUnited States Tax Court · 1984
- Robert D. Beard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
20 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Mallo v. Internal Revenue Service (In Re Mallo)Court of Appeals for the Tenth Circuit · 2014
- Martin v. Internal Revenue Service (In re Martin)United States Bankruptcy Court, E.D. California · 2014
- Gonzalez v. Massachusetts Department of Revenue (In re Gonzalez)Bankruptcy Appellate Panel of the First Circuit · 2014
- Pendergast v. Massachusetts Department of RevenueBankruptcy Appellate Panel of the First Circuit · 2014
- Briggs v. United States (In re Briggs)United States Bankruptcy Court, N.D. Georgia · 2014
9 more not listed; retrieve them via the Exa API.