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In Re: Henry Fegeley Annmarie Fegeley, Debtors. United States of America v. Henry Fegeley Annmarie Fegeley, Henry Fegeley

Court of Appeals for the Third Circuit

Decided July 8, 1997No. 96-5428PublishedCited by 112 opinions

1Opinion of the Court

OPINION OF THE COURT

COWEN, Circuit Judge.

Appellant Henry Fegeley appeals the judgment of the district court, which reversed the judgment of the bankruptcy court. The bankruptcy court determined that Fegeley’s federal tax liabilities were dischargeable. Fegeley argues that in order to except federal taxes from discharge in bankruptcy pursuant to § 528(a)(1)(C) of the Bankruptcy Code, the Government must demonstrate that he possessed a fraudulent intent. He asserts that willful failure to file timely tax returns for 1983, 1984, and 1985, and willful failure to timely pay his taxes for those…

2Cases cited15 opinions

  1. Grogan v. GarnerSupreme Court of the United States · 1991
  2. United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
  3. Local Loan Co. v. HuntSupreme Court of the United States · 1934
  4. Spies v. United StatesSupreme Court of the United States · 1943
  5. Universal Minerals, Inc. v. C. A. Hughes & Co.Court of Appeals for the Third Circuit · 1981

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3Cited by112 opinions

  1. In Re: Leroy Charles Griffith, Debtor. Leroy Charles Griffith v. United StatesCourt of Appeals for the Eleventh Circuit · 2000
  2. In Re William C. Hindenlang, Debtor. United States of America v. William C. HindenlangCourt of Appeals for the Sixth Circuit · 1999
  3. In Re Sacred Heart Hospital of Norristown, Dba Sacred Heart Hospital & Rehabilitation Center, Debtor. Sacred Heart Hospital of Norristown, Dba Sacred Heart Hospital & Rehabilitation Center v. Commonwealth of Pennsylvania, Department of Public Welfare. In Re Sacred Heart Hospital of Norristown, D/B/A Sacred Heart Hospital & Rehabilitation Center, Debtor. Sacred Heart Hospital of Norristown v. Commonwealth of Pennsylvania, Department of Public Welfare Sacred Heart Hospital of NorristownCourt of Appeals for the Third Circuit · 1998
  4. United States v. Barbara ConeyCourt of Appeals for the Fifth Circuit · 2012
  5. In Re Gary Louis Gardner, Debtor. Jeffrey D. Stamper, of the Estate of Gary Louis Gardner v. United StatesCourt of Appeals for the Sixth Circuit · 2004

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