Legal Opinion
Roberts v. United States Ex Rel. Internal Revenue Service (In Re Roberts)
District Court, C.D. Illinois
Decided June 14, 1991No. Case 91-4026PublishedCited by 5 opinions
1Opinion of the Court
ORDER
MIHM, District Judge.
This matter is before the Court on appeal from the United States Bankruptcy Court for the Central District of Illinois, the Honorable William V. Altenberger presiding. The bankruptcy court determined that certain tax penalties owed to the United States by the debtor were dischargeable under his Chapter 7 bankruptcy petition. For the reasons set forth below, this decision is affirmed.
BACKGROUND
The debtor Vincent L. Roberts (“Roberts”) underpaid his federal income taxes for 1979 to 1984 due to his investment in a tax shelter which was later determined to be illegal.…
2Cases cited5 opinions
- In the Matter of Thomas v. Cassidy, Debtor-AppellantCourt of Appeals for the Seventh Circuit · 1990
- 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
- Thomas v. Cassidy v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987
- Roberts v. United StatesCourt of Appeals for the Tenth Circuit · 1990
- Roberts v. United States Ex Rel. Internal Revenue Service (In Re Roberts)United States Bankruptcy Court, C.D. Illinois · 1991
3Cited by5 opinions
- Olson v. United States (In Re Olson)United States Bankruptcy Court, D. North Dakota · 1993
- Torres v. Illinois Department of Revenue (In Re Torres)United States Bankruptcy Court, N.D. Illinois · 1992
- Henderson v. United States (In Re Henderson)United States Bankruptcy Court, E.D. Kentucky · 1991
- Bush v. United States ex rel. Internal Revenue Service (In re Bush)United States Bankruptcy Court, S.D. Indiana · 2016
- In re JansenUnited States Bankruptcy Court, S.D. Illinois · 1994