In Re: Michael J. Moroney, Debtor. Michael J. Moroney v. United States of America Internal Revenue Service

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• agreeing with weight of authority that a debtor’s delinquency is relevant
• “We hold then that income tax forms unjustifiably filed years late, where the IRS has already prepared substitute returns and assessed taxes, do not constitute “returns” for purposes of 11 U.S.C. § 523(a)(1)(B)(i).”

Source: CourtListener parenthetical corpus (CC0).