Brickley v. United States (In Re Brickley)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Per curiam
I
The Debtors appeal from a ruling that their liability for 1979 and 1980 income taxes is not discharged.
Paraphrasing 11 U.S.C. § 523(a)(1)(A), a debtor who has filed non-fraudulent tax returns may discharge tax liabilities except for amounts due within three years prior to the date of filing. In this case the Debtors were in a Chapter 13 case for almost three years before dismissing the Chapter 13 and subsequently filing a Chapter 7 case.
The issue is whether the time the government’s collection efforts were stayed by reason of the pending Chapter 13 case should be taken into account in…
2Cases cited8 opinions
- Associates Financial Services Corp. v. Cowen (In Re Cowen)United States Bankruptcy Court, S.D. Ohio · 1983
- Wilkey v. Union Bank & Trust Co. (In Re Baird)United States Bankruptcy Court, W.D. Kentucky · 1986
- In Re BumpassUnited States Bankruptcy Court, S.D. New York · 1983
- In Re HeywoodUnited States Bankruptcy Court, W.D. New York · 1984
- McCoy v. Grinnell (In Re Radcliffe's Warehouse Sales, Inc.)United States Bankruptcy Court, W.D. Washington · 1983
3 more not listed; retrieve them via the Exa API.
3Cited by71 opinions
- In Re Ralph E. Taylor, Debtor. Ralph E. TaylorCourt of Appeals for the Third Circuit · 1996
- In Re William E. Richards, Debtor, United States of America v. William E. RichardsCourt of Appeals for the Tenth Circuit · 1993
- In Re William Winston Waugh, Debtor. William Winston Waugh v. Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 1997
- In Re Henry E. Montoya, M.D. And Juanita F. Montoya, Debtors. Henry E. Montoya, M.D. And Juanita F. Montoya v. United StatesCourt of Appeals for the Seventh Circuit · 1992
- In Re Wesley G. Harline, Debtor. David L. Gladwell, Trustee v. Wesley G. HarlineCourt of Appeals for the Tenth Circuit · 1991
66 more not listed; retrieve them via the Exa API.