United States Sixth Circuit

The bankruptcy court did not err in refusing to discharge this Chapter 7 debtor's tax liability pursuant to Bankruptcy Code section 523(a)(1)(C). He was properly found to have "willfully" avoided payment of his tax liabilities.

Appellate Information

• Decided 03/12/2004
• Published 03/12/2004

Judges

• Before:  BOGGS, Chief Judge;  KRUPANSKY and CLAY, Circuit Judges.

Court

• United States Sixth Circuit

Counsel

• For Appellant:
  
• David M. Cantor (argued and briefed), C. Shawn Fox (briefed), Seiller & Handmaker, Louisville, KY, for Appellant.


• For Appellees:
  
• Christopher Kayser, U.S. Dept. of Justice, Tax Div., Washington, DC, Edward T. Perelmuter (briefed), Marion E.M. Erickson (argued and briefed), U.S. Dept. of Justice Appellate Section Tax Div., Washington, DC, for Appellee.