Legal Opinion
Curtis R. Richmond Barbara Richmond v. United States
Court of Appeals for the Ninth Circuit
Decided March 19, 1999No. 97-56108PublishedCited by 17 opinions
1Opinion of the Court
MAGILL, Senior Circuit Judge:
Daniel and Barbara Richmond appeal from the bankruptcy court’s entry of judgment in favor of the Internal Revenue Service (IRS), and the district court’s affir-mance of that judgment, on several claims arising from the IRS’s attempts to assess and collect tax deficiencies for the 1978 and 1979 tax years. They contend that (1) the IRS’s collection efforts in 1989 violated the statute of limitations, (2) their discharge from bankruptcy in 1990 discharged them from any liability for the 1978 and 1979 tax years, and (3) the IRS violated the automatic stay. We affirm.
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2Cases cited8 opinions
- Tulsa Professional Collection Services, Inc. v. PopeSupreme Court of the United States · 1988
- City of New York v. New York, New Haven & Hartford RailroadSupreme Court of the United States · 1953
- Christensen v. Tucson Estates, Inc. (In re Tucson Estates, Inc.)Court of Appeals for the Ninth Circuit · 1990
- West v. United States (In re West)Court of Appeals for the Ninth Circuit · 1993
- Morgan v. Barsky (In Re Barsky)District Court, C.D. California · 1988
3 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Thacker v. Federal Communications Commission (In Re Magnacom Wireless, LLC)Court of Appeals for the Ninth Circuit · 2007
- In Re John Douglas SmithCourt of Appeals for the Ninth Circuit · 2000
- In Re: George Edward Dudley & Carmen Mae Dudley, Debtors. George Edward Dudley Carmen Mae Dudley v. Peter C. Anderson, Chapter 7 TrusteeCourt of Appeals for the Ninth Circuit · 2001
- Severo v. CommissionerCourt of Appeals for the Ninth Circuit · 2009
- Severo v. Comm'rUnited States Tax Court · 2007
12 more not listed; retrieve them via the Exa API.