Volpe v. Internal Revenue Service (In Re Volpe)
United States Bankruptcy Court, N.D. Ohio
1Opinion of the Court
MEMORANDUM OF OPINION
PAT E. MORGENSTERN-CLARREN, Bankruptcy Judge.
Debtor Arthur M. Volpe filed this adversary proceeding against the Internal Revenue Service seeking a declaratory judgment that his federal tax debts for the years 1997, 1998, and 1999 are dischargeable in his chapter 7 ease. 1 The IRS responded that the debtor’s liabilities for those years are excepted from discharge under 11 U.S.C. § 523(a)(1)(C) because the debtor willfully attempted to evade paying the taxes. For the reasons stated below, the court finds that the debts are not discharged.
JURISDICTION
Jurisdiction exists…
2Cases cited17 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- Eugene Dalton v. Internal Revenue ServiceCourt of Appeals for the Tenth Circuit · 1996
- In Re Edward W. Toti, Debtor. Edward W. Toti v. United StatesCourt of Appeals for the Sixth Circuit · 1994
- In the Matter of Joseph J. Birkenstock and Generose M. Birkenstock, Debtors-AppellantsCourt of Appeals for the Seventh Circuit · 1996
- In Re: Terrance J. Meyers, Debtor. Terrance J. Meyers v. Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 1999
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3Cited by9 opinions
- United States v. StoreyCourt of Appeals for the Sixth Circuit · 2011
- United States v. ClaytonDistrict Court, M.D. North Carolina · 2012
- Geiger v. Internal Revenue Service (In Re Geiger)District Court, C.D. Illinois · 2009
- Terrell v. Internal Revenue Serv. (In re Terrell)United States Bankruptcy Court, W.D. Oklahoma · 2018
- Narine v. United States of America Department of the TreasurUnited States Bankruptcy Court, E.D. New York · 2024
4 more not listed; retrieve them via the Exa API.