1. Home
  2. Browse Decisions
  3. F.3d
  4. 244 F.3d
  5. 244 F.3d 1323 (2001)
 

IN RE FRETZ

No. 00-13404.

244 F.3d 1323 (2001)

In Re: W. David FRETZ, Debtor. United States of America, Plaintiff-Appellant, v. W. David Fretz, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

DECIDED March 23, 2001.

Attorney(s) appearing for the Case

Bruce R. Ellisen, John A. Dudeck, Jr., Rachel J. Wollitzer, U.S. Dept. of Justice, Tax Div., Washington, DC, for Plaintiff-Appellant.

J. Patrick Darby, Bradley, Arant, Rose & White, LLP, Birmingham, AL, for Defendant-Appellee.

Before EDMONDSON, CARNES and MARCUS, Circuit Judges.

CARNES, Circuit Judge:

This appeal brings us the issue of whether a debtor's intentional failure to file tax returns and to pay taxes owed to the Internal Revenue Service ("IRS") is sufficient, even without any supporting affirmative conduct, to show that he "willfully attempted in any manner to evade or defeat [a] tax," within the meaning of the non-discharge provision contained in 11 U.S.C. § 523(a)(1)(C), which is...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases