Hollowell v. Internal Revenue Service (In Re Hollowell)
United States Bankruptcy Court, N.D. Mississippi
1Opinion of the Court
OPINION
DAVID W. HOUSTON, III, Bankruptcy Judge.
This matter comes before the court for a determination of the limited issue of whether the filing of a previous Chapter 7 bankruptcy case by the debtors, Hugh Cunningham Hol-lowell, Jr., and Teresa Seeman Hollowell, tolled the running of the limitations period applicable to the dischargeability of delinquent federal tax obligations; the matter having been submitted to the court by agreement of the parties through a stipulation of undisputed facts; and the court having reviewed same, as well as, the respective mem-oranda finds as follows, to-wit:
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2Cases cited29 opinions
- In Re Ralph E. Taylor, Debtor. Ralph E. TaylorCourt of Appeals for the Third Circuit · 1996
- Brickley v. United States (In Re Brickley)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1986
- In Re William E. Richards, Debtor, United States of America v. William E. RichardsCourt of Appeals for the Tenth Circuit · 1993
- Bankr. L. Rep. P 75,925 in the Matter of Fred August Quenzer and Jamie Quenzer, Debtors. Fred August Quenzer and Jamie Quenzer v. United StatesCourt of Appeals for the Fifth Circuit · 1993
- In Re William Winston Waugh, Debtor. William Winston Waugh v. Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 1997
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3Cited by10 opinions
- In Re MooreUnited States Bankruptcy Court, E.D. North Carolina · 2005
- Simmons v. United States (In Re Simmons)United States Bankruptcy Court, N.D. Georgia · 1998
- Putnam v. Internal Revenue Service (In re Putnam)United States Bankruptcy Court, E.D. North Carolina · 2014
- In Re WilliamsUnited States Bankruptcy Court, E.D. Virginia · 2006
- In Re EvoliUnited States Bankruptcy Court, M.D. Florida · 2001
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