Introducing ATLASLearn more
Legal Opinion

In Re Gary Louis Gardner, Debtor. Jeffrey D. Stamper, of the Estate of Gary Louis Gardner v. United States

Court of Appeals for the Sixth Circuit

Decided March 12, 2004No. 02-5523PublishedCited by 82 opinions

1Opinion of the Court

OPINION

KRUPANSKY, Circuit Judge.

This proceeding seeks to decide if appellant-debtor Gary Gardner (“Gardner”) may discharge his income tax liability for the years 1990 and 1991 pursuant to 11 U.S.C. § 523(a)(1)(C) of the Bankruptcy Code (“Code”). The appellant has challenged the district court’s affirmance of the bankruptcy court’s determination that his conduct constituted a willful attempt to evade his tax liability, thus precluding discharge in a Chapter 7 liquidation. On appeal, Gardner, and now his estate, 1 has urged this court to conclude that Section 523(a)(1)(C) of the Code does not…

2Cases cited18 opinions

  1. Grogan v. GarnerSupreme Court of the United States · 1991
  2. Office of Personnel Management v. RichmondSupreme Court of the United States · 1990
  3. In Re: Leroy Charles Griffith, Debtor. Leroy Charles Griffith v. United StatesCourt of Appeals for the Eleventh Circuit · 2000
  4. In Re: M.J. Waterman & Associates, Inc., Debtor. Duane H. Barlow v. M.J. Waterman & Associates, Inc.Court of Appeals for the Sixth Circuit · 2000
  5. In Re: Henry Fegeley Annmarie Fegeley, Debtors. United States of America v. Henry Fegeley Annmarie Fegeley, Henry FegeleyCourt of Appeals for the Third Circuit · 1997

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

3Cited by82 opinions

  1. Randall Waldman v. Ronald StoneCourt of Appeals for the Sixth Circuit · 2012
  2. United States v. Payne, John H.Court of Appeals for the Seventh Circuit · 2005
  3. United States v. Mitchell (In Re Mitchell)Court of Appeals for the Eleventh Circuit · 2011
  4. Rdm Holdings, Ltd v. Continental Plastics CoMichigan Court of Appeals · 2008
  5. In Re 5900 Associates, Inc., Debtor. Fred J. Dery, Trustee v. Cumberland Casualty & Surety Co.Court of Appeals for the Sixth Circuit · 2006

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

Showing a preview — retrieve the full document via the Exa API.

View API DocsGet API Key

Powered by the Exa API