Legal Opinion

Smith v. Internal Revenue Service (In Re Smith)

United States Bankruptcy Court, M.D. Pennsylvania

Decided November 24, 1993No. Bankruptcy No. 1-91-02135. Adv. No. 1-92-0292PublishedCited by 4 opinions

1Opinion of the Court

MEMORANDUM

ROBERT J. WOODSIDE, Chief Judge.

Procedural history

Debtor initially filed a petition for relief under Chapter 13 of the Bankruptcy Code on August 28, 1989. Debtor elected to withdraw this petition, and, on June 14, 1991, I issued an Order dismissing the case. On September 3, 1991, Debtor filed a second petition for relief, this time under Chapter 7 of the Bankruptcy Code. The ease was administered as a no asset ease, and Debtor received a discharge on April 7, 1992.

On August 11, 1992, Debtor filed the instant complaint, seeking a determination that certain debt owed to the IRS is…

2Cases cited5 opinions

  1. Hughes v. United StatesCourt of Appeals for the Ninth Circuit · 1992
  2. United States v. Malcolm McCallumCourt of Appeals for the Fifth Circuit · 1992
  3. Pyramid Technology Corp. v. Cook (In Re Cook)United States Bankruptcy Court, E.D. Pennsylvania · 1992
  4. Boch v. United States (In Re Boch)United States Bankruptcy Court, M.D. Pennsylvania · 1993
  5. United States v. Garm (In Re Garm)United States Bankruptcy Court, M.D. Pennsylvania · 1990

3Cited by4 opinions

  1. Gore v. United States (In Re Gore)United States Bankruptcy Court, N.D. Alabama · 1995
  2. Turner v. United States (In Re Turner)United States Bankruptcy Court, N.D. Alabama · 1995
  3. In re MDC Systems, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 2013
  4. In Re EysenbachDistrict Court, W.D. New York · 1995

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