In Re Hudson
United States Bankruptcy Court, N.D. New York
1Opinion of the Court
MEMORANDUM-DECISION AND ORDER
ROBERT E. LITTLEFIELD, JR., Bankruptcy Judge.
Currently before the court are competing motions for summary judgment regarding the objection of Debtor Paul S. Hudson (“Debtor”) to the claim of the Internal Revenue Service (“IRS”). The court has jurisdiction pursuant to 28 U.S.C. §§ 157(a)(b)(l), (b)(2)(B) and 1334.
FACTS
The facts surrounding the motions may be gleaned from the parties “Joint Stipulation of Facts in Support of Cross-Motions for Summary Judgment” (“Joint Stip”) and from two prior decisions: In re Hudson, 321 B.R. 20 (Bankr.N.D.N.Y.2004), reh’g denied,…
2Cases cited12 opinions
- Michael Kuzma v. Internal Revenue Service, and Marshall P. Cappelli, District DirectorCourt of Appeals for the Second Circuit · 1987
- Burka v. United States Department of Health & Human ServicesCourt of Appeals for the D.C. Circuit · 1998
- Joseph Falcone v. Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 1983
- Isadore Cassuto and Thalia Cassuto, Cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Second Circuit · 1991
- Mary Williams Cazalas v. United States Department of JusticeCourt of Appeals for the Fifth Circuit · 1983
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3Cited by4 opinions
- In Re HudsonUnited States Bankruptcy Court, N.D. New York · 2007
- In Re RodriguezUnited States Bankruptcy Court, E.D. New York · 2008
- US DEPT. OF JUSTICE, TAX DIV. v. HudsonCourt of Appeals for the Second Circuit · 2010
- United States Department of Justice, Tax Division v. HudsonCourt of Appeals for the Second Circuit · 2010