Legal Opinion
United States of America, Creditor-Appellant v. John F. Frontone and Kathleen M. Frontone, Debtors-Appellees
Court of Appeals for the Seventh Circuit
Decided September 9, 2004No. 04-1051PublishedCited by 17 opinions
1Opinion of the Court
POSNER, Circuit Judge.
The question presented by this appeal is whether a claim by the Internal Revenue Service to recover an erroneous refund is dischargeable in bankruptcy even if as a consequence of the refund the debt- or underpaid his taxes. The bankruptcy court, seconded by the district court, said yes, it is dischargeable, and the IRS appeals.
When it reviewed the Frontones’ 2000 tax return, the IRS determined that they had overpaid the taxes they owed by more than five thousand dollars, and it mailed them a refund. Within a couple of months the IRS discovered its mistake and made a…
2Cases cited28 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- Johnson v. Home State BankSupreme Court of the United States · 1991
- Cohen v. De La CruzSupreme Court of the United States · 1998
- Raleigh v. Illinois Department of RevenueSupreme Court of the United States · 2000
- United States v. WurtsSupreme Court of the United States · 1938
23 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- In Re StarlingUnited States Bankruptcy Court, N.D. Illinois · 2007
- In Re Lots by Murphy, Inc.United States Bankruptcy Court, S.D. Texas · 2010
- Allcorn v. CommissionerUnited States Tax Court · 2012
- Greer v. CommissionerCourt of Appeals for the Sixth Circuit · 2009
- Target National Bank v. Redmond (In Re Redmond)United States Bankruptcy Court, N.D. Indiana · 2008
12 more not listed; retrieve them via the Exa API.