United States Eighth Circuit

Plaintiff-debtor's 1040 Forms filed after the IRS had assessed tax liabilities qualified as returns for purposes of dischargeability under 11 U.S.C. Sec. 523(a)(1)(B)(i), and the bankruptcy court did not err in determining the tax liabilities were not excepted from discharge.

Appellate Information

• Decided 03/25/2005
• Published 03/25/2005

Judges

Court

• United States Eighth Circuit

Counsel