Legal Opinion
In the Matter of Carol Ann Hammers, Debtor. Carol Ann Hammers v. Internal Revenue Service
Court of Appeals for the Fifth Circuit
Decided April 13, 1993No. 92-1882PublishedCited by 58 opinions
1Opinion of the Court
POLITZ, Chief Judge:
Carol Ann Hammers, a tax protestor, appeals the dismissal of her Chapter 13 bankruptcy petition. Finding no error, we affirm.
Background
From 1978 through 1984 Hammers filed federal income tax returns containing only her name and address. In response to all other questions she repeated “Objection, Self-Incrimination.” When the Commissioner of Internal Revenue asserted deficiencies in her taxes for those years she brought suit in the tax court. The tax court sustained the Commissioner’s deficiency determinations and imposed sanctions. These decisions were affirmed on appeal.
On…
2Cases cited12 opinions
- Rowland v. California Men's Colony, Unit II Men's Advisory CouncilSupreme Court of the United States · 1993
- Caminetti v. United StatesSupreme Court of the United States · 1917
- United Sav. Assn. of Tex. v. Timbers of Inwood Forest Associates, Ltd.Supreme Court of the United States · 1988
- Norwest Bank Worthington v. AhlersSupreme Court of the United States · 1988
- In the Matter of Timothy R. Pearson and Mary T. Pearson, Debtors. Comprehensive Accounting Corporation v. Timothy R. Pearson and Mary T. PearsonCourt of Appeals for the Sixth Circuit · 1985
7 more not listed; retrieve them via the Exa API.
3Cited by58 opinions
- Carpenters District Council of New Orleans & Vicinity v. Dillard Dept. Stores, Inc., Etc., Stephen J. Plescia, Etc. v. Dillard Dept. Stores, Inc.Court of Appeals for the Fifth Circuit · 1994
- In the Matter of Oxford Management, Inc., Debtor. Michael Chiasson, Trustee of Chapter 7 Bankruptcy Estate of Oxford Management, Inc. v. J. Louis Matherne and Associates, in the Matter of Oxford Management Inc., Debtor. Michael Chiasson, Trustee of Chapter 7 Bankruptcy Estate of Oxford Management, Inc. v. Katherine A. BinglerCourt of Appeals for the Fifth Circuit · 1993
- In Re Robert J. KESTELL, Debtor. Robert J. KESTELL, Plaintiff-Appellant, v. Janet A. KESTELL, Defendant-AppelleeCourt of Appeals for the Fourth Circuit · 1996
- Peter v. GC Services L.P.Court of Appeals for the Fifth Circuit · 2002
- In the Matter of Clayton Wray Stone, Jr. And Jeannine Stone, Debtors. Clayton Wray Stone, Jr. And Wife, Jeannine Stone v. Melvin CaplanCourt of Appeals for the Fifth Circuit · 1994
53 more not listed; retrieve them via the Exa API.