Legal Opinion
Lilley v. Internal Revenue Service (In Re Lilley)
United States Bankruptcy Court, E.D. Pennsylvania
Decided April 1, 1993No. 19-10951PublishedCited by 17 opinions
1Opinion of the Court
OPINION
DAVID A. SCHOLL, Bankruptcy Judge.
A. INTRODUCTION
The instant proceeding requires this court to determine whether two United States Tax Court (“the Tax Court”) decisions, which the parties stipulated constituted practically the entire record of this proceeding, establish that the Debtor’s tax liabilities are nondischargeable under 11 U.S.C. § 523(a)(1)(C). Since the Tax Court expressly found that the Debtor “[w]ith deliberation ... evaded his obligation to pay Federal income taxes ...,” we conclude that the INTERNAL REVENUE SERVICE (“the IRS”) met its burden of proving, by a…
2Cases cited27 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- Brown v. FelsenSupreme Court of the United States · 1979
- In the Matter of Gerald J. Ross, Also Known as Jerry Ross, Bankrupt. Gerald J. RossCourt of Appeals for the Third Circuit · 1979
- Melvin E. Levinson v. United StatesCourt of Appeals for the Seventh Circuit · 1992
- Samuel A. Haize, D/B/A "Marlene Store" v. Hanover Insurance Co. And Caribbean Atlantic InsuranceCourt of Appeals for the Third Circuit · 1976
22 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- In Re Ernest R. Lilley, Jr., Debtor. Ernest R. Lilley, Jr.Court of Appeals for the Third Circuit · 1996
- Berkery v. Commissioner, Internal Revenue ServiceDistrict Court, E.D. Pennsylvania · 1996
- Olson v. United States Ex Rel. Department of Treasury (In Re Olson)United States Bankruptcy Court, D. North Dakota · 1994
- Colish v. United States (In Re Colish)United States Bankruptcy Court, E.D. New York · 2002
- Goff v. Internal Revenue Service (In Re Goff)United States Bankruptcy Court, W.D. Tennessee · 1995
12 more not listed; retrieve them via the Exa API.