Legal Opinion
In Re: Dennis Harker, Debtor. Dennis Harker v. United States of America (Acting Through the Internal Revenue Service)
Court of Appeals for the Eighth Circuit
Decided February 10, 2004No. 03-1326PublishedCited by 6 opinions
1Opinion of the Court
HEANEY, Circuit Judge.
This is a tax evasion case which has been in the courts for over a decade. The facts have been discussed several times below 1 and are summarized here for the purposes of this appeal.
In 1994, the United States Tax Court determined that Dennis Harker was responsible for certain tax deficiencies and fraud penalties for the years 1985-87. Harker v. Comm’r, 68 T.C.M. (CCH) 1272 (1994), aff'd, 82 F.3d 806 (8th Cir.1996). On May 1, 1995, the Tax Court entered a decision stating the amount of Harker’s tax deficiencies. On May 16, 1995, Harker filed a Chapter 13 petition in…
2Cases cited9 opinions
- Thornton v. CarterCourt of Appeals for the Eighth Circuit · 1940
- In Re: Daryl Lee Vote, Debtor. Wayne Drewes, as Bankruptcy Trustee v. Daryl Lee VoteCourt of Appeals for the Eighth Circuit · 2002
- United States v. Lewis Pepperman, Trustee for Keith T. Sorensen, Keith T. Sorensen, Debtor, Us Trustee, TrusteeCourt of Appeals for the Third Circuit · 1992
- North Dakota State University, an Agency of the State of North Dakota, Appellee v. United States of America, Appellant/ Cross-AppelleeCourt of Appeals for the Eighth Circuit · 2001
- Dennis W. Harker, Mary Harker v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1996
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Treadwell v. Glenstone Lodge, Inc.Court of Appeals for the Eighth Circuit · 2011
- Cole v. United States (In Re Cole)United States Bankruptcy Court, M.D. Florida · 2005
- Minnesota Fair Plan v. Neumann (In Re Neumann)United States Bankruptcy Court, D. Minnesota · 2007
- Dairyland Power Cooperative v. United StatesUnited States Court of Federal Claims · 2012
- In Re LybrandUnited States Bankruptcy Court, W.D. Arkansas · 2006
1 more not listed; retrieve them via the Exa API.