Legal Opinion
Rushing v. United States (In Re Rushing)
United States Bankruptcy Court, D. Arizona
Decided July 10, 2001No. Bankruptcy No. 97-00611-BHC-EWH. Adversary No. A97-00076PublishedCited by 12 opinions
1Opinion of the Court
MEMORANDUM DECISION
EILEEN W. HOLLOWELL, Bankruptcy Judge.
This matter comes before the court on the I.R.S.’s motion for summary judgment in the Debtor’s adversary complaint to determine the dischargeability of a tax debt under 11 U.S.C. § 523(a)(1). At issue is whether tax returns (“1040s”) submitted by a debtor after the IRS has prepared a substitute return and assessed a deficiency are a returns within the meaning of 523(a)(1)(B). Because, as described below, the court finds there to be no genuine issue of material fact, the motion for summary judgment is granted.
FACTS
The Debtor failed to…
2Cases cited9 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Beard v. Comm'rUnited States Tax Court · 1984
- Robert D. Beard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
- In Re William C. Hindenlang, Debtor. United States of America v. William C. HindenlangCourt of Appeals for the Sixth Circuit · 1999
- In Re: James H. Hatton Debtor. United States of America v. James H. HattonCourt of Appeals for the Ninth Circuit · 2000
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- In Re: Michael J. Moroney, Debtor. Michael J. Moroney v. United States of America Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 2003
- Rhodes v. United States (In re Rhodes)United States Bankruptcy Court, N.D. Georgia · 2013
- In re: Kevin Wayne Martin Susan MartinUnited States Bankruptcy Appellate Panel for the Ninth Circuit · 2015
- Briggs v. United States (In re Briggs)United States Bankruptcy Court, N.D. Georgia · 2014
- Internal Revenue Service v. Smith (In re Smith)District Court, N.D. California · 2014
7 more not listed; retrieve them via the Exa API.