IN RE COLLINS

No. 92-2789.

26 F.3d 116 (1994)

In re Ralph J. COLLINS, Debtor. UNITED STATES of America, Petitioner-Appellant, v. Ralph J. COLLINS, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

July 20, 1994.


Attorney(s) appearing for the Case

Gary R. Allen, Chief, Robert W. Metzler and Bruce R. Ellisen, Appellate Section/Tax Div., U.S. Dept. of Justice, Washington, DC, Lyndia Padgett, Asst. U.S. Atty., Tallahassee, FL, for appellant.

Joseph Jacobs, Tallahassee, FL, William VanDercreek, Dallas, TX, for appellee.

Before ANDERSON and DUBINA, Circuit Judges, and GODBOLD, Senior Circuit Judge.


GODBOLD, Senior Circuit Judge:

At issue in this case is the deductibility of a sum of money which the taxpayer, Ralph J. Collins, paid in settlement of litigation in state court, and also the deductibility of sums which he paid as attorney's fees in connection with the state court litigation. The issue rose in the context of bankruptcy proceedings, as discussed below. The bankruptcy court held in favor of Collins that the amounts were deductible. The district court...

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