Legal Opinion

Bankr. L. Rep. P 75,925 in the Matter of Fred August Quenzer and Jamie Quenzer, Debtors. Fred August Quenzer and Jamie Quenzer v. United States

Court of Appeals for the Fifth Circuit

Decided November 30, 1993No. 93-2070PublishedCited by 67 opinions

1Opinion of the Court

POLITZ, Chief Judge.

Fred August Quenzer and Jamie Quenzer appeal an adverse summary judgment affirming a ruling by the bankruptcy court that certain taxes, penalties, and interest were not discharged. Concluding that the government’s action is time barred we reverse and render judgment in favor of the Quenzers.

Background

The essential facts are not in dispute. In September 1986 the Quenzers filed a Chapter 13 petition which was converted to a Chapter 7 and voluntarily dismissed in March 1988. In March 1990 they filed a Chapter 7 petition in bankruptcy and their discharge was entered in July…

2Cases cited6 opinions

  1. Dandridge v. WilliamsSupreme Court of the United States · 1970
  2. Singleton v. WulffSupreme Court of the United States · 1976
  3. Hecht Co. v. BowlesSupreme Court of the United States · 1944
  4. Taylor v. Freeland & KronzSupreme Court of the United States · 1992
  5. Lemon v. KurtzmanSupreme Court of the United States · 1973

1 more not listed; retrieve them via the Exa API.

3Cited by67 opinions

  1. Webb v. Investacorp, Inc.Court of Appeals for the Fifth Circuit · 1996
  2. United States v. BermeaCourt of Appeals for the Fifth Circuit · 1994
  3. United States v. BermeaCourt of Appeals for the Fifth Circuit · 1994
  4. Securities & Exchange Commission v. Forex Asset Management LLCCourt of Appeals for the Fifth Circuit · 2001
  5. Harris County, Texas v. Carmax Auto Superstores IncCourt of Appeals for the Fifth Circuit · 1999

62 more not listed; retrieve them via the Exa API.

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