United States Ninth Circuit

Judgment that a chapter 11 debtor's tax debts were excepted from discharge on the basis of his willful attempt to evade or defeat taxes under 11 U.S.C. section 523(a)(1)(C) is reversed, where specific intent is required for the section 523(a)(1)(C) discharge exception to apply.

Appellate Information

• Decided 09/15/2014
• Published 09/15/2014

Judges

• Thomas

Court

• United States Ninth Circuit

Counsel