Legal Opinion
State of Maryland v. Ciotti
Court of Appeals for the Fourth Circuit
Decided March 8, 2011No. 10-1083PublishedCited by 23 opinions
1Opinion of the Court
Affirmed by published opinion. Chief Judge TRAXLER wrote the opinion, in which Judge KING and Judge WYNN joined.
OPINION
TRAXLER, Chief Judge:
Denise Ciotti appeals a district court order reversing a bankruptcy order declaring that her Maryland state income tax habihty for the tax years 1992-1996 had been discharged in bankruptcy. Finding no error, we affirm.
I
In 1996 Ciotti filed Maryland state income tax returns for the 1992, 1993, 1994, 1995, and 1996 tax years. Ciotti later filed for Chapter 7 bankruptcy on April 9, 2007. She received her discharge, and her case was subsequently closed.
In…
2Cases cited9 opinions
- Foley & Lardner v. Biondo (In Re Biondo)Court of Appeals for the Fourth Circuit · 1999
- In Re: Michael J. Moroney, Debtor. Michael J. Moroney v. United States of America Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 2003
- In Re PriceCourt of Appeals for the Fourth Circuit · 2009
- Blackwell v. Virginia, Department of Taxation (In Re Blackwell)United States Bankruptcy Court, W.D. Virginia · 1990
- Blutter v. United States, Department of I.R.S. (In Re Blutter)United States Bankruptcy Court, S.D. New York · 1995
4 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Linda McCoy v. Mississippi State Tax CmsnCourt of Appeals for the Fifth Circuit · 2012
- Fahey v. Massachusetts Department of RevenueCourt of Appeals for the First Circuit · 2015
- In Re: Ganess MaharajCourt of Appeals for the Fourth Circuit · 2012
- Perry v. United StatesDistrict Court, M.D. Alabama · 2013
- Smith v. United States Internal Revenue Service (In Re Smith)Court of Appeals for the Ninth Circuit · 2016
18 more not listed; retrieve them via the Exa API.