Legal Opinion
In Re Miniuk
United States Bankruptcy Court, N.D. Illinois
Decided August 22, 2003No. 17-03939PublishedCited by 3 opinions
1Opinion of the Court
297 B.R. 532 (2003)
In re John J. and Beatrice MINIUK, Debtors.
John J. and Beatrice Miniuk, Plaintiffs,
v.
United States of America, Defendant.
Bankruptcy No. 01 B 17984, Adversary No. 02 A 01300.
United States Bankruptcy Court, N.D. Illinois, Eastern Division.
August 22, 2003.
C John Ruddy, Ruddy & Varga, Aurora, IL, for Debtors.
Memorandum Decision
BRUCE W. BLACK, Bankruptcy Judge.
This case is before me on cross-motions for summary judgment. The bare-bones issue is dischargeability of taxes under section 523(a)(1)(B)(ii)[1] of the Bankruptcy Code[2]. Because of a decisional split in the circuits,…
2Cases cited13 opinions
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- Germantown Trust Co. v. CommissionerSupreme Court of the United States · 1940
- 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
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3Cited by3 opinions
- United States v. KleinDistrict Court, S.D. Florida · 2004
- Payne v. United States (In Re Payne)United States Bankruptcy Court, N.D. Illinois · 2004
- Ehrig v. United States Ex Rel. Internal Revenue Service (In Re Ehrig)District Court, N.D. Oklahoma · 2004