Legal Opinion
Roberts v. United States
Court of Appeals for the Tenth Circuit
Decided June 27, 1990No. 89-5145PublishedCited by 9 opinions
1Opinion of the Court
STEPHEN H. ANDERSON, Circuit Judge.
The sole issue before us on appeal is whether a discharge in bankruptcy also discharges tax penalties related to nondis-chargeable tax liabilities incurred more than three years before the filing of the bankruptcy petition. The government appeals the district court’s order affirming the bankruptcy court’s ruling that such tax penalties are dischargeable pursuant to section 523(a)(7)(B) of the Bankruptcy Code. 11 U.S.C. § 523(a)(7)(B). We hold that these penalties are dischargeable, and affirm the judgment of the district court.
The debtors, Rebecca and…
2Cases cited17 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Griffin v. Oceanic Contractors, Inc.Supreme Court of the United States · 1982
- Kelly v. RobinsonSupreme Court of the United States · 1986
- West Coast Hotel Co. v. ParrishSupreme Court of the United States · 1937
12 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- In Re RobertsCourt of Appeals for the Tenth Circuit · 1990
- HEATH v. GUARDIAN INTERLOCK NETWORK, INC.Supreme Court of Oklahoma · 2016
- Roberts v. United States Ex Rel. Internal Revenue Service (In Re Roberts)District Court, C.D. Illinois · 1991
- Aikman v. Internal Revenue Service (In re Aikman)United States Bankruptcy Court, W.D. Pennsylvania · 2016
- Henderson v. United States (In Re Henderson)United States Bankruptcy Court, E.D. Kentucky · 1991
4 more not listed; retrieve them via the Exa API.