Legal Opinion
United States v. Aberl
District Court, N.D. Ohio
Decided November 2, 1994No. 3:93CV7607PublishedCited by 3 opinions
1Opinion of the Court
OPINION AND ORDER
JOHN W. POTTER, Senior District Judge:
This action is before the Court on appellant’s appeal from the bankruptcy court’s order discharging appellees’ 1981 and 1983 income tax liabilities pursuant to 11 U.S.C. § 523(a)(1)(A).
On November 27, 1991, appellees filed a petition in bankruptcy court under Chapter 7 of Title 11. Prior to the petition, appellees made a formal written offer in compromise of their federal tax liability for the years 1979 through 1984. This offer in compromise was made on August 21, 1990 and was submitted on a form prescribed by the Internal Revenue…
2Cases cited11 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Iselin v. United StatesSupreme Court of the United States · 1926
- In Re Terry Patrick Ward, Debtor, Manufacturer's Hanover Trust Company v. Terry Patrick WardCourt of Appeals for the Sixth Circuit · 1988
- In Re Southern Industrial Banking Corporation, Debtor. Thomas Duvoisin, Liquidating Trustee, and Bank of Commerce, Intervening v. Emmett J. FosterCourt of Appeals for the Sixth Circuit · 1987
- Pierre Boulez v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1987
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3Cited by3 opinions
- Smith v. United States (In Re Smith)United States Bankruptcy Court, N.D. Ohio · 1995
- Emerson v. United States, Internal Revenue Service (In Re Emerson)United States Bankruptcy Court, W.D. Louisiana · 1998
- In Re GenungUnited States Bankruptcy Court, N.D. New York · 1998