United States v. Nunez (In Re Nunez)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
MEYERS, Bankruptcy Judge.
I
The debtor and the United States Internal Revenue Service (“IRS”) filed cross-motions for summary judgment regarding the dischargeability of certain tax debt. The issue was whether forms filed by the debtor after the IRS had independently calculated the debtor’s tax liability were “returns” for purposes of Bankruptcy Code Section 523(a)(1)(B). The bankruptcy court ruled in favor of the debtor.
We AFFIRM.
II
FACTS
The debtor, Richard Nunez (“Debtor”), failed to file federal tax returns for the years 1985-87 and 1989 1 . As a result, the IRS prepared substitute…
2Cases cited11 opinions
- BFP v. Resolution Trust CorporationSupreme Court of the United States · 1994
- Beard v. Comm'rUnited States Tax Court · 1984
- J. D. Adams Manufacturing Co. v. StorenSupreme Court of the United States · 1938
- Robert D. Beard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
- Germantown Trust Co. v. CommissionerSupreme Court of the United States · 1940
6 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- In Re: Michael J. Moroney, Debtor. Michael J. Moroney v. United States of America Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 2003
- Crawley v. United States (In Re Crawley)United States Bankruptcy Court, N.D. Illinois · 2000
- El Paso Properties Corp. v. Gonzales (In Re Furr's Supermarkets, Inc.)Bankruptcy Appellate Panel of the Tenth Circuit · 2002
- Rushing v. United States (In Re Rushing)United States Bankruptcy Court, D. Arizona · 2001
- Hetzler v. United States (In Re Hetzler)United States Bankruptcy Court, D. New Jersey · 2001
27 more not listed; retrieve them via the Exa API.