Cases

355 B.R. 296 (2006) In re KOPP, Stuart N., Debtor. Stuart N. Kopp, Plaintiff, v. United States of America, ex rel. Internal Revenue Service, Defendant. Bankruptcy No. 02-06357-R, Adversary No. 06-01182-R. United States Bankruptcy Court, N.D. Oklahoma. August 21, 2006. *297 F. Eugene Hough, Tulsa, OK, for Debtor. Paul R

MEMORANDUM OPINION BRUCE I. FOX, Bankruptcy Judge: The debtors, Barry and Nancy Shapiro, have filed an adversary proceeding seeking a determination of their prepetition federal tax liability under section 505 of the Bankruptcy Code, along with a determination of the dis-chargeability of this debt under section 523. The defendant United States filed an answer, and later a motion for summary judgment, which

Revised August 9, 2001 IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT _______________ No. 00-10475 _______________ In the Matter of: CONSTANCE LUONGO, Debtor. * * * * * INTERNAL REVENUE SERVICE,

ORDER ON MOTION TO STRIKE DEFENDANT’S MOTION FOR ABSTENTION ALEXANDER L. PASKAY, Chief Judge. THIS IS a reopened Chapter 7 case originally filed by Frank P. and Santina Macagnone (Debtors) on March 2, 1988. In due course, the Debtors received their discharge and the case was closed. The Debtors’ motion to reopen the closed case was granted and this Court entered an Order, reopening the case on September 5

210 B.R. 200 (1997) In re Frederick H. STEVENS, Debtor. Frederick H. STEVENS, Plaintiff, v. UNITED STATES OF AMERICA INTERNAL REVENUE SERVICE, State of Alabama Department of Revenue, and Waterman Medical Center, Inc., Defendants. Bankruptcy No. 91-03620-6J7, Adversary No. 96-388. United States Bankruptcy Court, M.D. Florida, Orlando Division. February 19, 1997.

154 B.R. 718 (1992) In re John William BYERLY, Debtor. John William BYERLY, Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant. Bankruptcy No. 92-90892-7, Adv. Nos. 92-9046, 92-9048. United States Bankruptcy Court, S.D. Indiana, New Albany Division. December 17, 1992. Scott T. Miller, Corydon, IN, for plaintiff. Steven E. Cole, Trial Atty., Tax Div., U.S.

BENAVIDES, Circuit Judge: Factual and Procedural Background This case involves a debtor’s claim to recover an income tax overpayment for her 1997 tax year. Pursuant to 26 U.S.C. § 6402(a) of the Internal Revenue Code1 and 11 U.S.C. § 553(a) of the Bankruptcy Code,2 the Internal Revenue Service (“IRS”) setoff her overpayment against her u

437 B.R. 372 (2010) In re Kenneth D. GOINS, Debtor. Kenneth Goins, Plaintiff, v. Department of Treasury Internal Service, et al., Defendants. Bankruptcy No. 09-43538-659. Adversary No. 10-4244-659. United States Bankruptcy Court, E.D. Missouri, Eastern Division. October 4, 2010. *373 Kenneth D. Goins, St. Louis, MO, pro se.</

190 B.R. 225 (1995) In re Debra A. WILLIAMS, Debtor. Debra A. WILLIAMS, Plaintiff, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Defendant. Bankruptcy No. 95-22338-BM. Adv. No. 95-02334-BM. United States Bankruptcy Court, W.D. Pennsylvania. December 28, 1995. *226 Dolores Innamorato, Olds & Innamorato, Pittsburgh

181 B.R. 756 (1995) In re Eugene D'ALESSIO, Jr., Debtor. Eugene D'ALESSIO, Jr., Plaintiff, v. The INTERNAL REVENUE SERVICE and The New York State Department of Taxation and Finance, Defendants. Bankruptcy No. 93-B-22027 (JJC). Adv. No. 94-5010A. United States Bankruptcy Court, S.D. New York. May 2, 1995. *757 Kurtzman Haspel

PER CURIAM. This is a motion to dismiss an appeal as being moot. The appeal is from a district court order granting a motion to dismiss the appellant’s petition to quash a summons of the Internal Revenue Service. The summons had directed the appellant, an attorney, to produce certain work papers of his client, and the basis for the motion to quash was the assertion that these pa

LOKEN, Circuit Judge. The Internal Revenue Code allows taxpayers to deduct “bad debts.” An individ *546 ual taxpayer may deduct from ordinary income a business debt if it becomes totally or partially worthless during the tax year. Any unused portion of that deduction increases th

VAN OOSTERHOUT, Circuit Judge. Taxpayer I. Hal Millsap, Jr., 1 has filed a timely petition for review of the deci *421 sion of the Tax Court upholding certain deficiency determinations made by the

GERBER, Judge:* Respondent, in a notice of deficiency dated February 12, 1985, determined deficiencies in petitioner’s income tax and additions to tax as follows: Additions to tax Taxable Income year tax Sec. 6651(a)(1)1

403 N.W.2d 56 (1987) STATE of Iowa, Plaintiff-Appellee, v. Freddie Lee MILLSAP, Defendant-Appellant. No. 86-533. Court of Appeals of Iowa. January 28, 1987. *57 Charles L. Harrington, Appellate Defender, and John P. Messina, Asst. Appellate Defender, for defendant-appellant. Thomas J. Miller, Atty. Gen., Thomas D. McGrane,

I. Hal Millsap, Jr., and Frances Millsap, Petitioners, v. Commissioner of Internal Revenue, RespondentMillsap v. CommissionerDocket No. 1556-64United States Tax Court

209 B.R. 773 (1997) In the Matter of Donald McCORKLE, Debtor. (Two Cases) Donald McCORKLE, Plaintiff, v. STATE OF GEORGIA, DEPARTMENT OF REVENUE, Defendant. Donald McCORKLE, Plaintiff, v. UNITED STATES, INTERNAL REVENUE SERVICE, Defendant. Bankruptcy No. 96-10479, Adversary Nos. 96-1044, 96-1045. United States Bankruptcy Court, M.D. Georgia, Albany Division. May

HARLINGTON WOOD, Jr., Circuit Judge. The taxpayers, Milton and Jeannette Fal-koff, appeal from the Tax Court’s judgment against them for unpaid taxes for the calendar year 1969. The subject matter of the litigation is a complex series of financial transactions between a partnership doing business as Henry Crown and Company, Not In

91 F.2d 627 (1937) PHIPPS v. COMMISSIONER OF INTERNAL REVENUE. No. 1491. Circuit Court of Appeals, Tenth Circuit. August 16, 1937. *628 David A. Reed, of Pittsburgh, Pa. (Gerald Hughes, of Denver, Colo., and W. A. Seifert, of Pittsburgh, Pa., on the brief), for petitioner. Helen R. Carloss, Sp. Asst. to Atty. Gen. (Robert

111 Ill. App.3d 427 (1982) 444 N.E.2d 253 REVEREND L.R. DAVIS, Plaintiff-Appellant, v. KEYSTONE PRINTING SERVICE, INC., et al., Defendants-Appellees. No. 82-212. Illinois Appellate Court — Second District. Opinion filed December 30, 1982. *428 *429 Michael J. Cummings,