§1328

14 cases·2 followed·2 distinguished·10 cited—14% support

Statute Text — 26 U.S.C. §1328

Statute text not available for this section.

14 Citing Cases

FOLLOWED Terrance Dale Moore, Jr. & Rhonda R. Moore, Petitioners · 2012

Considering the unique facts ofthis case, we hold that petitioners satisfied their 2005 tax liability with respondent in the bankruptcyproceeding.

Alexander Bernard Wathen, Petitioner T.C. Memo. 2021-100 · 2021

The order of discharge noted that “[s]ome debts are not discharged” and listed as “[e]xamples of debts that are not discharged” debts for taxes specified in 11 U.S.C. sec. 523(a)(1)(B). There is no indication that the IRS agreed to waive any of its rights with respect to tax debts excepted from discharge under title 11 of the United S

Norman C. Johnson, Petitioner · 2010

1328 (2006) ; In re Lilley, 91 F .3d 491, 494-495 (3d Cir. 1996) . But debts incurred after commencement of 13 - the bankruptcy case and not provided for by the plan generally are not discharged . 8 Collier on Bankruptcy, par . 1328 .02[l], at 1328-20 (16th ed. 2010 ) . Post-bankruptcy-petition tax liabilities generally are included among tho

Moody v. Commissioner 95 T.C. 655 · 1990

Wahlstrom v. Commissioner 92 T.C. 703 · 1989

Robert C. O'Connell v. MN. Dept. of Revenue · Cir.

Scott C. Faulk & Leigh S. Faulk, Petitioners · 2017

Fleet National Bank v. Gray 375 F.3d 51 · Cir.

IRS v. White · Cir.

United States v. Frontone 383 F.3d 646 · Cir.

Dennis Berkovich v. California Franchise Tax Board 15 F.4th 997 · Cir.

United States of America, Creditor-Appellant v. John F. Frontone and Kathleen M. Frontone, Debtors-Appellees 383 F.3d 656 · Cir.

In Re Charles A. White, Jr. Anita D. White, Debtors. Internal Revenue Service, Creditor-Appellee v. Charles A. White, Jr. Anita D. White, Debtors-Appellants, and John F. Logan, Chapter 13 Trustee, Trustee 487 F.3d 199 · Cir.

Internal Revenue Service v. White 487 F.3d 199 · Cir.