Legal Opinion
Hamer v. United States (In Re Hamer)
United States Bankruptcy Court, N.D. Alabama
Decided June 13, 2005No. 19-80285PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION
JACK CADDELL, Bankruptcy Judge.
On May 24, 2005, this matter came before the Court for trial on the complaint of the debtor, Dr. Wyndol Hamer, to determine the dischargeability of his federal income tax liabilities for the tax years 1995, 1996, 1997, 1998, 1999 and 2000. 1 There are two issues presented in this case. The first is whether substitute returns prepared by the IRS for the 1995 and 1996 tax years qualify as filed returns for purposes of 11 U.S.C. § 523(a)(l)(B)(i). Section 523(a)(1)(B)(i) of the Bankruptcy Code provides that a discharge granted to a Chapter 7…
2Cases cited18 opinions
- Beard v. Comm'rUnited States Tax Court · 1984
- In Re: Leroy Charles Griffith, Debtor. Leroy Charles Griffith v. United StatesCourt of Appeals for the Eleventh Circuit · 2000
- 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 Re: Henry Fegeley Annmarie Fegeley, Debtors. United States of America v. Henry Fegeley Annmarie Fegeley, Henry FegeleyCourt of Appeals for the Third Circuit · 1997
- In Re Douglas W. Bergstrom, Debtor. Douglas W. Bergstrom v. United StatesCourt of Appeals for the Tenth Circuit · 1991
13 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Perry v. United StatesDistrict Court, M.D. Alabama · 2013
- Maitland v. State of New Jersey Division of Taxation (In re Maitland)United States Bankruptcy Court, D. New Jersey · 2015
- United States v. Swenson (In Re Swenson)United States Bankruptcy Court, E.D. California · 2008
- Long v. United States (In Re Long)United States Bankruptcy Court, M.D. Florida · 2009