Legal Opinion
Putnam v. Internal Revenue Service (In re Putnam)
United States Bankruptcy Court, E.D. North Carolina
Decided January 14, 2014No. CASE NO. 10-09651-8-SWH ADVERSARY PROCEEDING; NO. 12-00273-8-SWHPublishedCited by 4 opinions
1Opinion of the Court
ORDER GRANTING THE INTERNAL REVENUE SERVICES’ MOTION FOR SUMMARY JUDGMENT
Stephani W. Humrickhouse, United States Bankruptcy Judge
The matters before the court in this adversary proceeding are the cross-motions for summary judgment filed by Todd Perry Putnam (the “debtor”) and the Internal Revenue Service (“IRS”). The debtor initiated this adversary proceeding on October 29, 2012, seeking a determination of whether his tax liability for the years 1998, 1999, 2000 and 2001 was extinguished by the discharge he received from this court on July 11, 2011. The IRS claims that the debtor’s tax…
2Cases cited32 opinions
- Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
- Rotella v. WoodSupreme Court of the United States · 2000
- Young v. United StatesSupreme Court of the United States · 2002
- In Re Ralph E. Taylor, Debtor. Ralph E. TaylorCourt of Appeals for the Third Circuit · 1996
- Brickley v. United States (In Re Brickley)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1986
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3Cited by4 opinions
- Maitland v. State of New Jersey Division of Taxation (In re Maitland)United States Bankruptcy Court, D. New Jersey · 2015
- In re SpinksUnited States Bankruptcy Court, S.D. Georgia · 2018
- Larry S Ford and Crystal A FordUnited States Bankruptcy Court, E.D. North Carolina · 2020
- RADER v. Internal Revenue ServicesUnited States Bankruptcy Court, M.D. Tennessee · 2023