Legal Opinion
Martin v. Internal Revenue Service (In re Martin)
United States Bankruptcy Court, E.D. California
Decided March 31, 2014No. Bankruptcy No. 11-62436-B-7; Adversary No. 12-1131PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM DECISION REGARDING MOTION FOR SUMMARY JUDGMENT
W. RICHARD LEE, Bankruptcy Judge.
Before the court is a motion for summary judgment (the “Motion”) brought by the defendant in this adversary proceeding, the Internal Revenue Service (the “IRS”). This Motion is opposed by the debtors and plaintiffs, Kevin and Susan Martin (the “Martins”), who have asked the court to rule in their favor based on the same set of undisputed facts. The Martins seek a determination that their debt to the IRS, arising from personal income taxes owed for the years 2004, 2005, and 2006, has been discharged in…
2Cases cited43 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- TRW Inc. v. AndrewsSupreme Court of the United States · 2001
- Hartford Underwriters Insurance v. Union Planters Bank, N. A.Supreme Court of the United States · 2000
- Gustafson v. Alloyd Co.Supreme Court of the United States · 1995
- Bull v. United StatesSupreme Court of the United States · 1935
38 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Mallo v. Internal Revenue Service (In Re Mallo)Court of Appeals for the Tenth Circuit · 2014
- Briggs v. United States (In re Briggs)United States Bankruptcy Court, N.D. Georgia · 2014
- Internal Revenue Service v. Smith (In re Smith)District Court, N.D. California · 2014
- Maitland v. State of New Jersey Division of Taxation (In re Maitland)United States Bankruptcy Court, D. New Jersey · 2015
- McBride v. City of Kettering (In re McBride)United States Bankruptcy Court, S.D. Ohio · 2015
4 more not listed; retrieve them via the Exa API.