Legal Opinion

Volpe v. Internal Revenue Service (In Re Volpe)

United States Bankruptcy Court, N.D. Ohio

Decided October 23, 2007No. 19-10346PublishedCited by 9 opinions

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

  1. Grogan v. GarnerSupreme Court of the United States · 1991
  2. Eugene Dalton v. Internal Revenue ServiceCourt of Appeals for the Tenth Circuit · 1996
  3. In Re Edward W. Toti, Debtor. Edward W. Toti v. United StatesCourt of Appeals for the Sixth Circuit · 1994
  4. In the Matter of Joseph J. Birkenstock and Generose M. Birkenstock, Debtors-AppellantsCourt of Appeals for the Seventh Circuit · 1996
  5. 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

  1. United States v. StoreyCourt of Appeals for the Sixth Circuit · 2011
  2. United States v. ClaytonDistrict Court, M.D. North Carolina · 2012
  3. Geiger v. Internal Revenue Service (In Re Geiger)District Court, C.D. Illinois · 2009
  4. Terrell v. Internal Revenue Serv. (In re Terrell)United States Bankruptcy Court, W.D. Oklahoma · 2018
  5. 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.

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