Legal Opinion
Irvine v. Commissioner (In Re Irvine)
United States Bankruptcy Court, E.D. Pennsylvania
Decided January 6, 1994No. 19-11523PublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM OPINION
DIANE WEISS SIGMUND, Bankruptcy Judge.
The Debtor initiated this adversary proceeding by filing a Complaint to Determine Dischargeability of Debt (the “Complaint”) on December 3, 1992. The issue before the Court is whether certain income tax deficiencies assessed by the Internal Revenue Service (the “IRS”) against the Debtor in the amount of $262,389.00 plus interest and penalties (the “Tax Debt”) are excepted from discharge under § 523(a)(1)(C) of the United States Bankruptcy Code (the “Bankruptcy Code”), 11 U.S.C. § 523(a)(1)(C). After a hearing on December 10, 1993 and for…
2Cases cited21 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- Spies v. United StatesSupreme Court of the United States · 1943
- Melvin E. Levinson v. United StatesCourt of Appeals for the Seventh Circuit · 1992
- Joseph Edelson and Harriet Edelson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Quattrone Accountants, Inc. And Philip P. Quattrone v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1990
16 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Berkery v. Commissioner, Internal Revenue ServiceDistrict Court, E.D. Pennsylvania · 1996
- Wright v. Internal Revenue Service (In Re Wright)District Court, S.D. New York · 1995
- Pierce v. United States (In Re Pierce)United States Bankruptcy Court, N.D. Iowa · 1995
- Sommers v. Internal Revenue Service (In Re Sommers)United States Bankruptcy Court, N.D. Illinois · 1997
- Schlesinger v. United States (In Re Schlesinger)United States Bankruptcy Court, E.D. Pennsylvania · 2002
5 more not listed; retrieve them via the Exa API.