Legal Opinion
Sullivan v. United States (In Re Sullivan)
United States Bankruptcy Court, N.D. Ohio
Decided September 20, 1996No. 19-10713PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OF OPINION
DAVID F. SNOW, Bankruptcy Judge.
The Debtor, Edward J. Sullivan, Jr., seeks a declaration that more than four million dollars in taxes, penalties, and interest are dischargeable under section 523(a)(1)(B)(ii) of the Bankruptcy Code. Both the Debtor and the Internal Revenue Service (the “IRS”) filed cross-motions for summary judgment and have stipulated the facts required for the Court’s decision. This is a core proceeding under 28 U.S.C. § 157(b)(2)(I). This memorandum sets forth the Court’s findings of fact and conclusions of law under Rule 7052 of the Federal Rules of…
2Cases cited8 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- Kaltreider Construction, Inc. v. United StatesCourt of Appeals for the Third Circuit · 1962
- Blenheim Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1942
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Hindenlang v. United States (In Re Hindenlang)United States Bankruptcy Court, S.D. Ohio · 1997
- Walsh v. United States (In Re Walsh)United States Bankruptcy Court, D. Minnesota · 2001
- Gentry v. United StatesDistrict Court, M.D. Tennessee · 1998
- McGrath v. United States (In Re McGrath)United States Bankruptcy Court, N.D. New York · 1997
- Mickens v. United States, Internal Revenue Service (In Re Mickens)United States Bankruptcy Court, N.D. Ohio · 1997
1 more not listed; retrieve them via the Exa API.