Legal Opinion
Blutter v. United States, Department of I.R.S. (In Re Blutter)
United States Bankruptcy Court, S.D. New York
Decided February 7, 1995No. 19-35058PublishedCited by 11 opinions
1Opinion of the Court
DECISION ON MOTION TO DECLARE TAX OBLIGATION DISCHARGEABLE
TINA L. BROZMAN, Bankruptcy Judge.
At issue is whether a chapter 7 debtor who has failed to notify the New York State Department of Taxation (the “State”) of an assessment by the Internal Revenue Service (the “IRS”) should have his obligation discharged for the additional state tax due. 1
I
In February, 1987, the IRS assessed a tax deficiency against Theodore Blutter based upon its conclusion after an audit of his tax return for the year 1977 that he had taken improper deductions. This necessitated a filing by Blutter with New York State,…
2Cases cited12 opinions
- United States National Bank v. Independent Insurance Agents of America, Inc.Supreme Court of the United States · 1993
- Theresa Forsdick v. Normand TurgeonCourt of Appeals for the Second Circuit · 1987
- In Re Douglas W. Bergstrom, Debtor. Douglas W. Bergstrom v. United StatesCourt of Appeals for the Tenth Circuit · 1991
- Haywood v. Illinois (In Re Haywood)United States Bankruptcy Court, N.D. Illinois · 1986
- Rench v. United States, Internal Revenue Service (In Re Rench)United States Bankruptcy Court, D. Kansas · 1991
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- In Re: Marion Dale Jackson Patricia L. Jackson, Debtors. California Franchise Tax Board v. Marion Dale Jackson Patricia L. JacksonCourt of Appeals for the Ninth Circuit · 1999
- State of Maryland v. CiottiCourt of Appeals for the Fourth Circuit · 2011
- Franchise Tax Board v. Lapin (In Re Lapin)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1998
- In Re JerauldUnited States Bankruptcy Appellate Panel for the Ninth Circuit · 1997
- Walsh v. United States (In Re Walsh)United States Bankruptcy Court, D. Minnesota · 2001
6 more not listed; retrieve them via the Exa API.