IN RE MILLER

Bankruptcy No. 3-89-04281-TC, Adversary No. 00-3-077-TC.

253 B.R. 455 (2000)

In re William M. MILLER, Debtor. William M. Miller, Plaintiff, v. United States of America, through its Department of Treasury Internal Revenue Service; and State of California, through its State Board of Equalization, Defendants.

United States Bankruptcy Court, N.D. California.

October 3, 2000.


Attorney(s) appearing for the Case

Iain A. Macdonald, Kaipo K.B. Young, Macdonald & Associates, San Francisco, CA, for Plaintiff William M. Miller.

Bill Lockyer, Attorney General, Julian O. Standen, Deputy Attorney General, California State Board of Equalization, San Francisco, CA, for Defendant California State Board of Equalization.

Robert S. Mueller, III, United States Attorney, Jay R. Weill, Assistant United States Attorney, Thomas R. Mackinson, Special Assistant U.S. Attorney Internal Revenue Service, San Francisco, CA, for Defendant The United States of America, Department of Treasury, Internal Revenue Service.


OPINION

THOMAS E. CARLSON, Bankruptcy Judge.

Debtor seeks to bar taxing authorities from collecting otherwise nondischargeable debts on the basis that his chapter 11 plan provides for their discharge and that principles of res judicata require all plan terms to be fully enforced. The requested relief is denied because the plan did not provide clearly enough for the discharge of nondischargeable debts.

FACTS

Debtor...

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