Legal Opinion
Savage v. Internal Revenue Service (In Re Savage)
Bankruptcy Appellate Panel of the Tenth Circuit
Decided February 19, 1998No. BAP No. WY-97-069, Bankruptcy No. 93-20458, Adversary No. 93-2057PublishedCited by 32 opinions
1Opinion of the Court
OPINION
CORNISH, Bankruptcy Judge.
The Internal Revenue Service (“IRS”) appeals a Judgment entered by the United States Bankruptcy Court for the District of Wyoming concluding that (1) a portion of the Debtor’s tax debt for 1987, in the amount of $4,563.29, was nondischargeable pursuant to 11 U.S.C. §§ 507(a)(8)(A)(ii) and 523(a)(1)(A) 1 because the IRS had assessed the debt within 240 days of the Debtor’s petition date; (2) any tax liability for 1987 in excess of $4,568.29 was dischargeable; and (3) the Debtor’s debts for taxes for 1982 through 1986 and 1988, plus interest and penalties, were…
2Cases cited28 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Pioneer Investment Services Co. v. Brunswick Associates Ltd. PartnershipSupreme Court of the United States · 1993
- BFP v. Resolution Trust CorporationSupreme Court of the United States · 1994
- United States v. LombardoSupreme Court of the United States · 1916
23 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Rodriguez v. CaseyWyoming Supreme Court · 2002
- United States v. Nunez (In Re Nunez)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1999
- Crawley v. United States (In Re Crawley)United States Bankruptcy Court, N.D. Illinois · 2000
- Wogoman v. Internal Revenue Service (In re Wogoman)Bankruptcy Appellate Panel of the Tenth Circuit · 2012
- Rushing v. United States (In Re Rushing)United States Bankruptcy Court, D. Arizona · 2001
27 more not listed; retrieve them via the Exa API.