Volpe v. Internal Revenue Service (In Re Volpe)

How courts have described this case

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

• holding that belated and partial compliance with the law does not nullify a debtor’s initial failures to file returns and pay any liability
• holding that the IRS proved the conduct element of section 523(a)(1)(C) by showing, among other things, that a debtor failed to pay his taxes “even though he had enough money to pay for non-necessities such as vacations and private school”
• Debtor’s transfer of title to house to mother to avoid tax levy was evasion.

Source: CourtListener parenthetical corpus (CC0).