Legal Opinion
Aberl v. United States (In Re Aberl)
United States Bankruptcy Court, N.D. Ohio
Decided September 16, 1993No. 19-30071PublishedCited by 7 opinions
1Opinion of the Court
OPINION AND ORDER DETERMINING DEBT TO BE DISCHARGED
WALTER J. KRASNIEWSKI, Bankruptcy Judge.
This matter is before the Court on George and Lois Aberl’s (the “Aberls”) complaint to determine dischargeability of federal income taxes for tax years 1981 and 1983 under 11 U.S.C. § 523(a)(1)(A). This section excepts from discharge income taxes assessed within 240 days of a bankruptcy petition (the “240 day rule”) plus any time during which the 240 day period is tolled by an offer in compromise pursuant to 11 U.S.C. § 507(a)(7)(A)(ii). Upon the evidence adduced at trial, the Court finds that the…
2Cases cited29 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Connecticut National Bank v. GermainSupreme Court of the United States · 1992
- Pennsylvania Department of Public Welfare v. DavenportSupreme Court of the United States · 1990
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
24 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- In Re Tribune Co.United States Bankruptcy Court, D. Delaware · 2011
- Matter of PastulaUnited States Bankruptcy Court, E.D. Michigan · 1997
- United States v. AberlDistrict Court, N.D. Ohio · 1994
- Smith v. United States (In Re Smith)United States Bankruptcy Court, N.D. Ohio · 1995
- Emerson v. United States, Internal Revenue Service (In Re Emerson)United States Bankruptcy Court, W.D. Louisiana · 1998
2 more not listed; retrieve them via the Exa API.