Legal Opinion
Leahey v. United States, Internal Revenue Service (In Re Leahey)
United States Bankruptcy Court, D. New Jersey
Decided June 23, 1994No. 19-11783PublishedCited by 7 opinions
1Opinion of the Court
OPINION
WILLIAM H. GINDIN, Chief Judge.
PROCEDURAL BACKGROUND
This matter comes before the court as the result of a trial held October 29, 1993 in an adversary proceeding brought by Debtor, Matthew A. Leahey, requiring the court to determine whether his federal tax debt, including penalties and interest, is dischargea-ble under 11 U.S.C. § 523(a)(1)(C). This court found that the underlying tax debt owed to the Internal Revenue Service was non-dischargeable under 11 U.S.C. § 523(a)(1)(C).
The court directed the parties to brief the issue of the dischargeability of pre-petition penalties and…
2Cases cited14 opinions
- Kelly v. RobinsonSupreme Court of the United States · 1986
- In Re Joanne G. Burns, Debtor. Joanne G. Burns v. United States of America, Acting by and Through the Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1989
- In the Matter of Roger Roy Larson and Joan Rosemary Larson, Debtors-AppellantsCourt of Appeals for the Seventh Circuit · 1988
- Gregory W. McKay Plaintiff-Counter-Claimant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1992
- In Re TreisterUnited States Bankruptcy Court, S.D. New York · 1985
9 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Colemichael Investments, L.L.C. v. Burke (In Re Burke)United States Bankruptcy Court, N.D. Illinois · 2009
- Matter of KentUnited States Bankruptcy Court, D. New Jersey · 1995
- Pierce v. PyritzDistrict Court, N.D. Illinois · 1996
- Simmons v. United States (In Re Simmons)United States Bankruptcy Court, N.D. Georgia · 1998
- United States v. Eleazar (In Re Eleazar)United States Bankruptcy Court, D. New Jersey · 2001
2 more not listed; retrieve them via the Exa API.