Legal Opinion
In re Defreze
United States Bankruptcy Court, W.D. New York
Decided August 29, 2018No. Bankruptcy Case No. 17-21054-PRWPublishedCited by 2 opinions
1Opinion of the Court
*520I.
JURISDICTION
The Court has jurisdiction under 28 U.S.C. §§ 157(a), 157(b)(1), and 1334(b). This is a core proceeding under 28 U.S.C. § 157(b)(2)(I). This decision constitutes the Court's findings of fact and conclusions of law, to the extent required by Rule 7052 FRBP.
II
ISSUE
Was Mr. DeFreze discharged from his 2008 New York State personal income tax liability, where his original (late-filed and unsigned) 2008 tax return failed to fully report his gross income-not disclosing over $100,000 in gross income-as a result of which Mr. DeFreze was required by New York Tax Law § 659 to file an…
2Cases cited14 opinions
- Marrama v. Citizens Bank of Mass.Supreme Court of the United States · 2007
- Beard v. Comm'rUnited States Tax Court · 1984
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- 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
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3Cited by2 opinions
- Golden v. United States of America (Internal Revenue ServiceUnited States Bankruptcy Court, E.D. California · 2022
- In Re: StarlingDistrict Court, S.D. New York · 2021