Legal Opinion
In RE McKAY
United States Bankruptcy Court, M.D. Florida
Decided June 22, 2010No. 8:08-bk-01296PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION AND ORDER ON THE DEBTOR’S OBJECTION TO AMENDED CLAIM NO. 5 OF THE IRS
MICHAEL G. WILLIAMSON, Bankruptcy Judge.
Introduction 1
In this contested matter, the Debtor, Harry McKay, Jr. (“McKay”), a tax protester, objects to the Amended Claim No. 5 filed by the Internal Revenue Service (“IRS”) for taxes owed for the tax years 1996-2007 (“Tax Claim”). The primary legal issue is whether McKay’s “zero returns” 2 filed in April 2000 for tax years 1996-98 constitute valid tax returns sufficient to trigger the statute of limitations under § 6501 of the Internal Revenue Code. While the…
2Cases cited26 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Beard v. Comm'rUnited States Tax Court · 1984
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- Germantown Trust Co. v. CommissionerSupreme Court of the United States · 1940
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3Cited by1 opinion
- Bert v. Comptroller of the TreasuryCourt of Special Appeals of Maryland · 2013