Legal Opinion
Berardi v. Internal Revenue Service Frederick L. Reigle
Court of Appeals for the Third Circuit
Decided August 5, 2003No. 02-4240PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
RENDELL, Circuit Judge.
After Gary Berardi filed a petition for bankruptcy in 1998, the Internal Revenue Service (“IRS”) filed a proof of claim seeking recovery for a claimed income tax liability of $24,079 plus penalties and interest, the result of an audit of Berardi’s 1995 federal income tax return. The Bankruptcy Court overruled Berardi’s objection to the proof of claim and entered judgment for the IRS. The District Court affirmed, and Berardi filed this timely appeal. We have jurisdiction pursuant to 28 U.S.C. § 158(d) and 28 U.S.C. § 1291, and will affirm.
As we write…
2Cases cited10 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Burnet v. HoustonSupreme Court of the United States · 1931
- In Re Rosemary BROWN, Debtor. FIRST JERSEY NATIONAL BANK v. Rosemary BROWN, AppellantCourt of Appeals for the First Circuit · 1991
- Andrew Gerardo v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1977
- United States v. General Dynamics Corp.Supreme Court of the United States · 1987
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3Cited by2 opinions
- Adamar of New Jersey, Inc. v. August (In Re August)United States Bankruptcy Court, E.D. Pennsylvania · 2011
- McKinney v. McKinney (In re McKinney)United States Bankruptcy Court, W.D. Pennsylvania · 2014