In Re William C. Hindenlang, Debtor. United States of America v. William C. Hindenlang

How courts have described this case

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

• acknowledging that the Internal Revenue Code “does not specify when a late tax form will no longer qualify as a return under the tax law”
• whether a substitute for return was a return for purposes of 11 U.S.C. sec. 523(a)(1)(B)(i)
• “Bankruptcy court orders granting summary judgment are final appealable orders and are reviewable by the district court”
• “under [the debtor’s] theory, a person filing a Form 1040 after assessment would be better off in bankruptcy than someone who did not.... Such a result would create an unjustifiable inconsistency in the law.”
• “A purported return filed too late to have any effect at all under the Internal Revenue Code cannot constitute ‘an honest and reasonable attempt to satisfy the requirements of the tax law.” (emphasis added)

Source: CourtListener parenthetical corpus (CC0).