Legal Opinion
Graham v. Internal Revenue Service (In Re Graham)
United States Bankruptcy Court, E.D. Pennsylvania
Decided December 14, 1989No. 19-11388PublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM OPINION
BRUCE I. FOX, Bankruptcy Judge:
The debtors have brought an adversary proceeding against the Internal Revenue Service ("IRS”), seeking a determination of the dischargeability through bankruptcy of certain tax liabilities under 11 U.S.C. § 523(a)(1)(C). While the IRS initially challenged nondischargeability for these liabilities against both debtors, at the trial on the matter it agreed that taxes for the years 1969 through 1972 were dischargeable as to debtor Elizabeth Graham, and that tax liabilities for the years 1973 through 1975 were, in fact, dischargeable as to both…
2Cases cited46 opinions
- Allen v. McCurrySupreme Court of the United States · 1980
- Brown v. FelsenSupreme Court of the United States · 1979
- Stone v. CommissionerUnited States Tax Court · 1971
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
- Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
41 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Berzon v. United States (In Re Berzon)United States Bankruptcy Court, N.D. Illinois · 1992
- Berkery v. Commissioner, Internal Revenue ServiceDistrict Court, E.D. Pennsylvania · 1996
- Olson v. United States Ex Rel. Department of Treasury (In Re Olson)United States Bankruptcy Court, D. North Dakota · 1994
- In Re GrahamCourt of Appeals for the Third Circuit · 1992
- Lilley v. Internal Revenue Service (In Re Lilley)United States Bankruptcy Court, E.D. Pennsylvania · 1993
5 more not listed; retrieve them via the Exa API.