Rigney v. United States (In Re Rigney)

How courts have described this case

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

• a tax return which understated income by wrongfully claiming that payments from a closely held corporation were “loans” would fall outside the scope of section 523(a)(1)(C) unless the debtor “knowingly filed a false return with the intention of evading taxes”

Source: CourtListener parenthetical corpus (CC0).