Legal Opinion
Frary v. United States (In Re Frary)
United States Bankruptcy Court, D. Alaska
Decided August 13, 1990No. 19-00043PublishedCited by 8 opinions
1Opinion of the Court
ORDER
DONALD MacDONALD IV, Bankruptcy Judge.
I. Introduction.
Plaintiff Dale G. Frary filed a chapter 7 petition on December 8, 1988, and subsequently commenced this adversary proceeding against the Internal Revenue Service seeking a determination of the discharge-ability of pre-petition taxes and penalties assessed by the IRS.
The facts in this matter are not in dispute. The IRS assessed Frary three times for 1983 tax liabilities. The first assessment, resulting from an audit after Frary filed a late return, was made on March 30, 1987, in the amount of $2,042.00, plus penalties and interest. The…
2Cases cited10 opinions
- Maxwell v. CommissionerUnited States Tax Court · 1986
- N.C.F. Energy Partners v. CommissionerUnited States Tax Court · 1987
- 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
- In Re Charles Barry Rahm, Bankrupt. Ronald E. Gregg v. Charles Barry RahmCourt of Appeals for the Ninth Circuit · 1981
- Dolores J. Russell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Teeslink v. United States, Department of the Treasury (In Re Teeslink)United States Bankruptcy Court, S.D. Georgia · 1994
- Hopkins v. United States (Internal Revenue Service) (In Re Hopkins)United States Bankruptcy Court, N.D. Texas · 1991
- In re McCarthyUnited States Bankruptcy Court, D. Massachusetts · 2016
- Henderson v. United States (In Re Henderson)United States Bankruptcy Court, E.D. Kentucky · 1991
- Blank v. United States, Internal Revenue Service (In Re Blank)United States Bankruptcy Court, N.D. Ohio · 1992
3 more not listed; retrieve them via the Exa API.