United States Eleventh Circuit

Reversal of an order of the Bankruptcy Court, in which the Bankruptcy Court determined that defendant's federal income tax debt is dischargeable in bankruptcy and that he had not willfully attempted to evade or defeat a tax within the meaning of 11 U.S.C. section 523(a)(1)(C) is affirmed where the Bankruptcy Court applied an overly-strict legal standard for willfulness, and the undisputed facts demonstrate as a matter of law that defendant willfully attempted to evade or defeat his taxes.

Appellate Information

• Decided 06/29/2007
• Published 06/29/2007

Judges

• ALARCÓN, Circuit Judge:, Before PRYOR, KRAVITCH and ALARCÓN, Circuit Judges.

Court

• United States Eleventh Circuit

Counsel

• For Appellant:
  
• Michael G. Tanner, Stuart F. Williams, Tanner Bishop, Jacksonville, FL, for Jacobs., Bruce R. Ellisen, Ivan C. Dale, U.S. Dept. of Justice, App. Section, Tax Div., Washington, DC, for U.S.