Legal Opinion
In Re: Gary Wayne Colsen, Debtor. Gary Wayne Colsen v. United States of America, (Internal Revenue Service)
Court of Appeals for the Eighth Circuit
Decided May 4, 2006No. 05-2476PublishedCited by 57 opinions
1Opinion of the Court
ARNOLD, Circuit Judge.
The United States appeals the order of the bankruptcy appellate panel 1 affirming a judgment of the bankruptcy court, 2 which held that Gary Wayne Colsen’s debts to the IRS were dischargeable. In re Colsen, 322 B.R. 118 (8th Cir. BAP 2005), aff'g, 311 B.R. 765 (Bankr.N.D.Iowa 2004). We affirm.
After Mr. Colsen failed to file timely tax returns for the years 1992 through 1996, the IRS prepared substitutes for the missing returns and issued notices of deficiency. By the middle of 1999, the IRS had assessed taxes, interest, and penalties against Mr. Colsen for the tax years…
2Cases cited13 opinions
- Kawaauhau v. GeigerSupreme Court of the United States · 1998
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- Beard v. Comm'rUnited States Tax Court · 1984
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- Robert D. Beard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
8 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- In Re: Deborah Alice Neal, Debtor, Deborah Alice Neal Unnamed Creditor, No. 1 Unnamed Creditor, No. 2 Unnamed Creditor No. 3 v. The Kansas City StarCourt of Appeals for the Eighth Circuit · 2006
- Linda McCoy v. Mississippi State Tax CmsnCourt of Appeals for the Fifth Circuit · 2012
- Fahey v. Massachusetts Department of RevenueCourt of Appeals for the First Circuit · 2015
- Coop v. Frederickson (In Re Frederickson)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2007
- Mallo v. Internal Revenue Service (In Re Mallo)Court of Appeals for the Tenth Circuit · 2014
52 more not listed; retrieve them via the Exa API.