Legal Opinion
Palmer v. Internal Revenue Service (In Re Palmer)
Bankruptcy Appellate Panel of the Sixth Circuit
Decided February 2, 1999No. BAP 98-8056PublishedCited by 10 opinions
1Opinion of the Court
OPINION
Among the debts excepted from the discharge in Chapter 7 are tax debts accorded priority for distribution under 11 U.S.C. § 507(a)(8). 11 U.S.C. § 523(a)(1). This includes income tax debts shown on returns due within three years before bankruptcy. 11 U.S.C. § 507(a)(8)(A)(i). The Internal Revenue Service has appealed the bankruptcy court’s determination that the Debtor’s income tax debts for 1991 and 1992 are dis-chargeable because the debts were shown on returns due more than three years before the Debtor filed this bankruptcy petition. The bankruptcy court rejected the argument of…
2Cases cited29 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Griffin v. Oceanic Contractors, Inc.Supreme Court of the United States · 1982
- Kelly v. RobinsonSupreme Court of the United States · 1986
- Brown v. GardnerSupreme Court of the United States · 1994
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3Cited by10 opinions
- Beneke Co. v. Economy Lodging Systems, Inc. (In Re Economy Lodging Systems, Inc.)Bankruptcy Appellate Panel of the Sixth Circuit · 1999
- In Re: James Curtis Palmer, Debtor. James Curtis Palmer v. United States of America, Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 2000
- Simon v. Chase Manhattan Bank (In Re Zaptocky)Bankruptcy Appellate Panel of the Sixth Circuit · 1999
- In re GalindezUnited States Bankruptcy Court, D. Puerto Rico · 2014
- Mason v. Young (In Re Young)Bankruptcy Appellate Panel of the Sixth Circuit · 1999
5 more not listed; retrieve them via the Exa API.