Legal Opinion
Lacheen v. Internal Revenue Service (In Re Lacheen)
United States Bankruptcy Court, E.D. Pennsylvania
Decided March 20, 2007No. 19-11387PublishedCited by 6 opinions
1Opinion of the Court
Memorandum Opinion
DIANE WEISS SIGMUND, Chief Judge.
Before the Court is the Complaint of the Debtors Jerome and Ann Lacheen (collectively, “Debtors”, “Plaintiffs”, or “the La-cheens”) to determine the dischargeability of federal income taxes pursuant to 11 U.S.C. § 523(a)(1). 1 The Internal Revenue Service (“IRS”) contends that unpaid taxes for the years 1995 and 1996 are not dis-chargeable pursuant to § 523(a)(1)(C) because Debtors “willfully attempted to evade” their payment.
BACKGROUND 2
This adversary proceeding was filed on May 25, 2004 by Joseph Diorio, Esquire (“Diorio”) on behalf of the…
2Cases cited20 opinions
- Local Loan Co. v. HuntSupreme Court of the United States · 1934
- Mark Waldorf, in No. 97-5195 v. Edward J. Shuta Carolyn Wood Kenneth C. Spence, Jr. Mary Kay Spence Borough of Kenilworth Joseph Rego Henry J. Moll Victor Smith Lawrence Stickle Charles David Joseph Ventre Thomas Neville William J. Ahern William E. Conrad Livio Mancino Gary Rowinsky Mario Dibella Vincent Scorese Harry Grapenthin Mary Kelly Richard McCormack William Holt A. Zeleniak Richard Lomax C. William Gutekunst Frederick Bailey Michael Padula Charles Scheuermann Fred Sues Joseph Walyuf Thomas McHale Philip Ernst Frank J. Mascaro Walter E. Boright, Jr. Albert Simmenroth James E. O'Brien Frank J. Johdof Raymond Blydenburgh Edward Kasbarian John J. O'LOck Edmac Enterprises Edward McDermott Mark Waldorf v. Edward J. Shuta Carolyn Wood Kenneth C. Spence, Jr. Mary Kay Spence Borough of Kenilworth Joseph Rego Henry J. Moll Victor Smith Lawrence Stickle Charles David Joseph Ventre Thomas Neville William J. Ahern William E. Conrad Livio Mancino Gary Rowinsky Mario Dibella Vincent Scorese Harry Grapenthin Mary Kelly Richard McCormack William Holt A. Zeleniak Richard Lomax C. William Gutekunst Frederick Bailey Michael Padula Charles Scheuermann Fred Sues Joseph Walyuf Thomas McHale Philip Ernst Frank J. Mascaro Walter E. Boright, Jr. Albert Simmenroth James E. O'Brien Frank J. Johdof Raymond Blydenburgh Edward Kasbarian John J. O'LOck Edmac Enterprises Edward McDermott Borough of Kenilworth, in No. 97-5222Court of Appeals for the Third Circuit · 1998
- Maritime Electric Company, Inc., a New York Corporation v. United Jersey Bank, a New Jersey Banking Corporation Michael Gill and Maritime Electric Company, Inc., a New Jersey Corporation. Michael Gill, Third-Party v. Maritime Electric Company, Inc., a New York Corporation Thomas Gill, Individually and in His Capacity as President of Maritime Electric Company, Inc., (n.y.), Third-Party Maritime Electric Co., Inc., (Plaintiff and Third-Party Defendant) and Thomas Gill (Third-Party Defendant)Court of Appeals for the Third Circuit · 1992
- In Re: Henry Fegeley Annmarie Fegeley, Debtors. United States of America v. Henry Fegeley Annmarie Fegeley, Henry FegeleyCourt of Appeals for the Third Circuit · 1997
- Eugene Dalton v. Internal Revenue ServiceCourt of Appeals for the Tenth Circuit · 1996
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3Cited by6 opinions
- Rossman v. United States (In re Rossman)United States Bankruptcy Court, D. Massachusetts · 2012
- Bryen v. United States (In Re Bryen)United States Bankruptcy Court, E.D. Pennsylvania · 2010
- Terrell v. Internal Revenue Service (In re Terrell)United States Bankruptcy Court, W.D. Oklahoma · 2017
- Herron v. Internal Revenue Service, United States of AmericaUnited States Bankruptcy Court, W.D. Pennsylvania · 2021
- United States v. EatonDistrict Court, S.D. West Virginia · 2020
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