MATTER OF HARDEE

No. 97-20423.

137 F.3d 337 (1998)

In The Matter of Roger B. HARDEE, Debtor. Roger B. HARDEE, Appellant, v. INTERNAL REVENUE SERVICE; Kenneth R. Havis, Trustee, Appellees.

United States Court of Appeals, Fifth Circuit.

April 1, 1998.


Attorney(s) appearing for the Case

Carolyn A. Taylor, Dominique Elizabeth Marshall, Hughes, Watters & Askanase, Houston, TX, Thomas E. Redding, Redding & Associates, Houston, TX, for Appellant.

Michelle B. O'Connor, Gary Dexter Gray, U.S. Dept. of Justice, Tax Div., Washington, DC, for I.R.S.

Before KING, EMILIO M. GARZA and DeMOSS, Circuit Judges.


KING, Circuit Judge:

Debtor-appellant Roger Hardee appeals the district court's judgment affirming the bankruptcy court's judgment that the 26 U.S.C. § 6621(c) interest that he paid in excess of the regular interest rate is excepted from a Chapter 7 discharge in bankruptcy. We affirm.

I. FACTUAL & PROCEDURAL BACKGROUND

Debtor-appellant Roger Hardee timely filed his federal income tax returns for the 1983 and 1984 tax years and received refunds...

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