Uplinger v. Commonwealth of Virginia

MEMORANDUM OPINION

T. S. Ellis, III United States District Judge

The essential question presented in this bankruptcy appeal is whether the bankruptcy court erred in concluding that ap-pellees’ collection of unpaid tax debts from pro se debtor-appellant Pammalla S. Uplinger did not violate the discharge injunction in Uplinger’s case because Uplinger failed to show that the collected *57debts were discharged in bankruptcy. Put another way, the question presented is whether a taxpayer’s state income tax debt is discharged in bankruptcy where, as here, (i) the taxpayer failed to file a tax return for…