Legal Opinion
In the Matter of Abner Michaud and Alyce E. Michaud, Bankrupts. Appeal of United States of America
Court of Appeals for the Third Circuit
Decided April 10, 1972No. 71-1165PublishedCited by 8 opinions
1Opinion of the Court
OPINION OF THE COURT
VAN DUSEN, Circuit Judge.
The United States has appealed from a district court order 1 which affirmed the order of a referee in bankruptcy denying priority status to the income tax claims of the United States. The primary issue to be resolved on this appeal is whether the district court was correct in concluding that Section 17a(1) (c) of the Bankruptcy Act, 11 U.S.C. § 35(a) (1) (e), operates to release Abner Michaud and Alyce E. Michaud from their federal income tax deficiencies for the years 1955, 1956, 1957, 1958 and 1960, with the result that under the terms of Section…
2Cases cited15 opinions
- Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
- Banks v. Chicago Grain Trimmers Assn., Inc.Supreme Court of the United States · 1968
- SWARB Et Al. v. LENNOX Et Al.Supreme Court of the United States · 1972
- Germantown Trust Co. v. CommissionerSupreme Court of the United States · 1940
- United States v. SpeersSupreme Court of the United States · 1966
10 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Graham v. CommissionerUnited States Tax Court · 1980
- In Re Carolyn June Wukelic, Bankruptcy-Appellee v. United StatesCourt of Appeals for the Sixth Circuit · 1976
- In Re the Matter of Ned H. Donnell, AKA Ned Halcomb Donnell, Bankrupt. Ned H. Donnell v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1981
- Donald G. Dail v. United StatesCourt of Appeals for the Fourth Circuit · 1980
- Matter of Seafarer Fiber Glass Yachts, Inc.District Court, E.D. New York · 1979
3 more not listed; retrieve them via the Exa API.