Legal Opinion
Brown v. Massachusetts Department of Revenue (In re Brown)
United States Bankruptcy Court, D. Massachusetts
Decided March 11, 2013No. Bankruptcy Nos. 08-43819-MSH, 10-41907-MSH; Adversary Nos. 11-4150, 11-4149PublishedCited by 11 opinions
1Opinion of the Court
MEMORANDUM OF DECISION ON THE MASSACHUSETTS DEPARTMENT OF REVENUE’S MOTIONS FOR SUMMARY JUDGMENT
MELVIN S. HOFFMAN, Bankruptcy Judge.
While the facts .in these adversary proceedings are not identical, the fact patterns and legal issues are. It is sensible and efficient, therefore, to issue a single memorandum of decision covering both motions for summary judgment filed by the Massachusetts Department of Revenue (“MDOR”) in these matters in which the debtors seek judgments that certain state income tax liabilities are dischargeable in their bankruptcy cases. The case-specific facts are…
2Cases cited14 opinions
- Dewsnup v. TimmSupreme Court of the United States · 1992
- Beard v. Comm'rUnited States Tax Court · 1984
- Robert D. Beard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
- In Re William C. Hindenlang, Debtor. United States of America v. William C. HindenlangCourt of Appeals for the Sixth Circuit · 1999
- In Re: James H. Hatton Debtor. United States of America v. James H. HattonCourt of Appeals for the Ninth Circuit · 2000
9 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Mallo v. Internal Revenue Service (In Re Mallo)Court of Appeals for the Tenth Circuit · 2014
- Perry v. United StatesDistrict Court, M.D. Alabama · 2013
- Rhodes v. United States (In re Rhodes)United States Bankruptcy Court, N.D. Georgia · 2013
- Perkins v. Massachusetts Department of RevenueDistrict Court, D. Massachusetts · 2014
- Martin v. Internal Revenue Service (In re Martin)United States Bankruptcy Court, E.D. California · 2014
6 more not listed; retrieve them via the Exa API.