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Legal Opinion

Carmel v. United States (In Re Carmel)

United States Bankruptcy Court, N.D. Illinois

Decided December 20, 1991No. 19-05456PublishedCited by 6 opinions

1Opinion of the Court

MEMORANDUM OPINION

ERWIN I. KATZ, Bankruptcy Judge.

This matter comes before the Court on the Debtor’s Complaint seeking a Determination of Tax Liability pursuant to section 505 of the Bankruptcy Code, Title 11, U.S.C. § 505. The Court has jurisdiction over this matter pursuant to Title 28, U.S.C. § 1334(b). The Complaint alleges that for the taxable years 1981 through 1984, the Commissioner erroneously determined that a tax deficiency existed by (1) treating funds embezzled by the debtor from various entities as taxable income; (2) treating funds reported as compensation to the Debtor on the…

2Cases cited27 opinions

  1. Frye v. United StatesCourt of Appeals for the D.C. Circuit · 1923
  2. United States v. BoyleSupreme Court of the United States · 1985
  3. Eisner v. MacOmberSupreme Court of the United States · 1920
  4. Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
  5. North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932

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3Cited by6 opinions

  1. Irvine v. Commissioner (In Re Irvine)United States Bankruptcy Court, E.D. Pennsylvania · 1994
  2. Edgewater Medical Center v. Rogan (In Re Edgewater Medical Center)United States Bankruptcy Court, N.D. Illinois · 2005
  3. Layng v. Sgambati (In re Sgambati)United States Bankruptcy Court, E.D. Wisconsin · 2018
  4. In Re WeatherleyUnited States Bankruptcy Court, E.D. Pennsylvania · 1994
  5. Sun v. CommissionerCourt of Appeals for the Fifth Circuit · 2018

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

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