Legal Opinion
William Hawkins, III v. the Franchise Tax Board of Cal
Court of Appeals for the Ninth Circuit
Decided September 15, 2014No. 11-16276PublishedCited by 24 opinions
1Opinion of the Court
Opinion by Judge THOMAS; Dissent by Judge RAWLINSON.
OPINION
THOMAS, Circuit Judge:
In this case, we consider what mental state is required in order to find that a bankruptcy debtor’s federal tax liabilities should be excepted from discharge under 11 U.S.C. § 523(a)(1)(c) because he “willfully attempted in any manner to evade or defeat such tax.” Consistent with similar provisions in the Internal Revenue Code, 26 U.S.C. § 7201, we conclude that specific intent is required for the discharge exception to apply and remand to the district for re-evaluation under that standard.
I
F. Scott Fitzgerald…
2Cases cited21 opinions
- Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
- Kawaauhau v. GeigerSupreme Court of the United States · 1998
- Spies v. United StatesSupreme Court of the United States · 1943
- Cheek v. United StatesSupreme Court of the United States · 1991
- Bullock v. BankChampaign, N. A.Supreme Court of the United States · 2013
16 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Gugliuzza v. Federal Trade CommissionCourt of Appeals for the Ninth Circuit · 2017
- Sullivan v. Harnisch (In Re Sullivan)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2014
- Leslie Gladstone v. US BancorpCourt of Appeals for the Ninth Circuit · 2016
- In re: Christopher John Hamilton and Elizabeth Leigh TesolinUnited States Bankruptcy Appellate Panel for the Ninth Circuit · 2018
- Institute of Imaginal Studies v. Christoff (In Re Christoff)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2015
19 more not listed; retrieve them via the Exa API.