Legal Opinion
Mathis v. United States (In Re Mathis)
District Court, S.D. Florida
Decided May 22, 2000No. 99-8525-CIV. Bankruptcy No. 97-35722-BKC-SHF. Adversary No. 98-3053-BKC-SHF-APublishedCited by 4 opinions
1Opinion of the Court
ORDER REVERSING SUMMARY JUDGEMENT AND REMANDING CASE FOR FURTHER PROCEEDINGS
HURLEY, District Judge.
The question presented by this appeal from the bankruptcy court is whether a signed Treasury (IRS) Form 4549, which qualifies as a return for tax purposes, is a “return” within the meaning § 523(a)(1)(B) of the Bankruptcy Code. This court concludes the terms are synonymous and, consequently, the order on appeal must be reversed.
I. Factual Background
Debtor John Mathis, a self-employed real estate consultant, failed to file timely tax returns for the years 1983 through 1990. Moreover, he did not…
2Cases cited15 opinions
- Federal Deposit Insurance v. MeyerSupreme Court of the United States · 1994
- Cannon v. University of ChicagoSupreme Court of the United States · 1979
- Beard v. Comm'rUnited States Tax Court · 1984
- In Re Chase & Sanborn Corporation, Debtor. Paul C. Nordberg, Creditor Trustee v. Arab Banking CorporationCourt of Appeals for the Eleventh Circuit · 1990
- In Re: Leroy Charles Griffith, Debtor. Leroy Charles Griffith v. United StatesCourt of Appeals for the Eleventh Circuit · 2000
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3Cited by4 opinions
- Hetzler v. United States (In Re Hetzler)United States Bankruptcy Court, D. New Jersey · 2001
- Colsen v. United States (In Re Colsen)United States Bankruptcy Court, N.D. Iowa · 2004
- Brown v. United States Ex Rel. Internal Revenue Service (In Re Brown)United States Bankruptcy Court, M.D. Georgia · 2002
- Thompson v. United States (In re Thompson)District Court, D. Maryland · 2002