United States Eighth Circuit

In the context of bankruptcy proceedings, the honesty and genuineness of a filer's attempt to satisfy tax laws when filing IRS tax returns should be determined from the face of the form itself, not from the filer's delinquency or the reasons for it.

Appellate Information

• Decided 05/04/2006
• Published 05/04/2006

Judges

• ARNOLD, Circuit Judge., Before WOLLMAN, ARNOLD, and GRUENDER, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Counsel who presented argument on behalf of the appellant was Kenneth L. Greene, Tax Division, Department of Justice, Washington, D.C. Also appearing on the brief were Eileen J. O'Connor and Ellen Page Delsole.


• For Appellees:
  
• Counsel who presented argument on behalf of the appellee was Judith M. O'Donohoe of Charles City, Iowa.