Legal Opinion
Rhodes v. United States (In re Rhodes)
United States Bankruptcy Court, N.D. Georgia
Decided May 6, 2013No. Bankruptcy No. 11-42890-PWB; Adversary No. 11-4074PublishedCited by 13 opinions
1Opinion of the Court
ORDER
PAUL W. BONAPFEL, Bankruptcy Judge.
The Chapter 7 Debtor seeks a determination that his federal income tax liabilities for the years 1999 through 2003 and 2005 are dischargeable. The United States has filed a motion for partial summary judgment that the tax debts for 1999 and 2000 are excepted from discharge under clause (i) of 11 U.S.C. § 523(a)(1)(B), which excepts tax debts for years in which a re*359quired tax “return” was “not filed or given.”
The Debtor filed tax returns for 1999 and 2000 after they were due and after the Internal Revenue Service (“IRS”) assessed the taxes for those…
2Cases cited21 opinions
- Beard v. Comm'rUnited States Tax Court · 1984
- 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
- In Re William C. Hindenlang, Debtor. United States of America v. William C. HindenlangCourt of Appeals for the Sixth Circuit · 1999
16 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Mallo v. Internal Revenue Service (In Re Mallo)Court of Appeals for the Tenth Circuit · 2014
- Justice v. United States, Treasury DepartmentCourt of Appeals for the Eleventh Circuit · 2016
- Perry v. United StatesDistrict Court, M.D. Alabama · 2013
- 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
8 more not listed; retrieve them via the Exa API.