Legal Opinion
Dixon v. Internal Revenue Service (In Re Dixon)
Bankruptcy Appellate Panel of the Tenth Circuit
Decided March 6, 1998No. BAP No. WO-97-053, Bankruptcy No. 93-11972, Adversary No. 97-1051PublishedCited by 20 opinions
1Opinion of the Court
OPINION
PUSATERI, Bankruptcy Judge.
The Internal Revenue Service (“IRS”) appeals the Bankruptcy Court’s ruling that the IRS had to return money it collected from the Debtors for their 1992 income tax liability after they received a chapter 13 discharge because the debt did not fall within 11 U.S.C.A § 1305(a)(1). We affirm the Bankruptcy Court’s decision.
I. Background
Debtors Marshal J. and Joanie M. Dixon (“Debtors”) filed a chapter 13 bankruptcy ease on April 9, 1993. Although there is some question, not relevant to this appeal, whether they filed their 1992 federal income tax return before or…
2Cases cited13 opinions
- Oklahoma v. United States Civil Service CommissionSupreme Court of the United States · 1947
- Strathearn Steamship Co. v. DillonSupreme Court of the United States · 1920
- In Re David Allen Hairopoulos, Debtor. United States of America, Acting by and Through the Internal Revenue Service v. David Allen HairopoulosCourt of Appeals for the Eighth Circuit · 1997
- In Re James and Dianne Ripley, Debtors. United States of America v. James and Dianne RipleyCourt of Appeals for the Fifth Circuit · 1991
- Border v. Internal Revenue Service (In Re Border)United States Bankruptcy Court, S.D. Ohio · 1990
8 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- In Re WrightUnited States Bankruptcy Court, N.D. Illinois · 2003
- Joye v. Franchise Tax BoardCourt of Appeals for the Ninth Circuit · 2009
- Manty v. Miller & Holmes, Inc. (In Re Nation-Wide Exchange Services, Inc.)United States Bankruptcy Court, D. Minnesota · 2003
- In re K Lunde, LLCUnited States Bankruptcy Court, D. Colorado · 2014
- Brisco v. United States (In re Brisco)United States Bankruptcy Court, N.D. Illinois · 2013
15 more not listed; retrieve them via the Exa API.