Legal Opinion

Klayman v. United States (In Re Klayman)

United States Bankruptcy Court, E.D. Pennsylvania

Decided October 21, 2005No. 19-11458PublishedCited by 15 opinions

1Opinion of the Court

Opinion

STEPHEN RASLAVICH, Bankruptcy Judge.

Introduction

The Debtor has filed suit against the United States for a declaratory judgment pursuant to 28 U.S.C. § 2201(a) 1 that certain tax liability is dischargeable. See Complaint. He proposes to deal with that claim in this Chapter 11 case. Complaint, ¶ 10. The Government opposes the complaint and now moves for summary judgment. For the reasons set forth below, the Government’s motion will be granted. 2

The Government’s Claim.

The Government alleges that Klayman has willfully evaded payment of taxes due for the years 1972 through 1974 and 1976…

2Cases cited32 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
  4. Grogan v. GarnerSupreme Court of the United States · 1991
  5. Allen v. McCurrySupreme Court of the United States · 1980

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3Cited by15 opinions

  1. In Re WalkerUnited States Bankruptcy Court, E.D. Pennsylvania · 2012
  2. Viener v. Jacobs (In Re Jacobs)United States Bankruptcy Court, E.D. Pennsylvania · 2008
  3. United States v. Jacobs (In Re Jacobs)Court of Appeals for the Eleventh Circuit · 2007
  4. Allentown Ambassadors, Inc. v. Northeast American Baseball, LLC (In Re Allentown Ambassadors, Inc.)United States Bankruptcy Court, E.D. Pennsylvania · 2007
  5. Holber v. Jacobs (In Re Jacobs)United States Bankruptcy Court, E.D. Pennsylvania · 2008

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