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· 9/30/2008

United States v. Simonelli

Citations

  • 614 F. Supp. 2d 241
  • 102 A.F.T.R.2d (RIA) 6577
  • 2008 U.S. Dist. LEXIS 76028
  • 2008 WL 4479265

How courts have described this case

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

  • holding that an FBAR penalty is not a “tax penalty” subject to discharge in bankruptcy under 11 U.S.C. § 523(a)(7), because it “was imposed pursuant to a non-tax law (the Bank Secrecy Act)”

Source: CourtListener parenthetical corpus (CC0).

Judges: Janet Bond Arterton

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.