Legal Opinion

Gless v. United States Ex Rel. Internal Revenue Service (In Re Gless)

United States Bankruptcy Court, D. Nebraska

Decided February 10, 1995No. 19-40185PublishedCited by 6 opinions

1Opinion of the Court

MEMORANDUM

TIMOTHY J. MAHONEY, Chief Judge.

Trial was held on October 13, 1994. Post-trial briefs and argument have been submitted. This memorandum contains findings of fact and conclusions of law required by Fed. Bankr.R. 7052 and Fed.R.Civ.P. 52. This is a core proceeding as defined by 28 U.S.C. § 157(b)(2)(I).

Question Presented

Are the 1981 and 1982 federal income taxes, and statutory interest thereon, which were assessed against debtor on September 15, 1985, excepted from discharge in this Chapter 7 bankruptcy case under Section 523(a)(l)(B)(i) of the Bankruptcy Code (11 U.S.C.)?

Decision

Such…

2Cases cited6 opinions

  1. In the Matter of Ron C. Cross, Bankrupt. Murphy & Robinson Investment Company v. Ron C. CrossCourt of Appeals for the Fifth Circuit · 1982
  2. United States Trust Co. v. HelveringSupreme Court of the United States · 1939
  3. In Re Douglas W. Bergstrom, Debtor. Douglas W. Bergstrom v. United StatesCourt of Appeals for the Tenth Circuit · 1991
  4. Carapella v. United States (In Re Carapella)United States Bankruptcy Court, M.D. Florida · 1988
  5. D'Avanza v. United States (In Re D'Avanza)United States Bankruptcy Court, M.D. Florida · 1989

1 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. Stone v. Stone (In Re Stone)United States Bankruptcy Court, N.D. Alabama · 1996
  2. In Re AffeldtCourt of Appeals for the Eighth Circuit · 1995
  3. Mathis v. United States (In Re Mathis)District Court, S.D. Florida · 2000
  4. Affeldt v. Westbrooke Condominium Ass'n (In re Affeldt)Court of Appeals for the Eighth Circuit · 1995
  5. In Re VillalonUnited States Bankruptcy Court, N.D. Ohio · 2000

1 more not listed; retrieve them via the Exa API.

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