Legal Opinion
Martinez v. United States (In Re Martinez)
United States Bankruptcy Court, E.D. Louisiana
Decided February 9, 2005No. 19-10550PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION
JERRY A. BROWN, Chief Judge.
This matter came before the court on a motion for summary judgment filed by the defendant, the United States of America. The plaintiff/debtor, Elvin L. Martinez filed a cross-motion for summary judgment. The motions were submitted to the court on briefs on November 17, 2004, at which time the court took the matter under advisement. 1
I. Factual background
Through the underlying complaint Mr. Martinez essentially seeks to have the court determine that the taxes assessed by the United States for the tax years of 1987 through 1995 were discharged in…
2Cases cited7 opinions
- Hassan Ex Rel. Hassan v. Lubbock Independent School DistrictCourt of Appeals for the Fifth Circuit · 1995
- Transpac Drilling Venture 1982-12, Guy J. Cutili v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1998
- Chef's Choice Produce, Ltd. v. CommissionerUnited States Tax Court · 1990
- Miller v. Internal Revenue Service (In Re Miller)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1994
- Phillips v. CommissionerUnited States Tax Court · 2000
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Dees v. United States (In Re Dees)United States Bankruptcy Court, N.D. Florida · 2007
- Martinez v. United States (In Re Martinez)United States Bankruptcy Court, E.D. Louisiana · 2007
- United States v. MartinezDistrict Court, E.D. Louisiana · 2007