IN RE MORONEY

No. 02-2417.

352 F.3d 902 (2003)

In Re: Michael J. MORONEY, Debtor. Michael J. Moroney Plaintiff-Appellant, v. United States of America; Internal Revenue Service, Defendants-Appellees.

United States Court of Appeals, Fourth Circuit.

Decided: December 19, 2003.


Attorney(s) appearing for the Case

ARGUED: Marla Lynn Howell, DECARO & HOWELL, P.C., Upper Marlboro, Maryland, for Appellant.

Kenneth L. Greene, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellees.

ON BRIEF: Thomas M. DeCaro, Jr., DECARO & HOWELL, P.C., Upper Marlboro, Maryland, for Appellant.

Eileen J. O'Connor, Assistant Attorney General, Paul J. McNulty, United States Attorney, Ellen Page DelSole, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellees.

Before WILKINSON and TRAXLER, Circuit Judges, and ROBERT E. PAYNE, United States District Judge for the Eastern District of Virginia, sitting by designation.


Affirmed by published opinion.

Judge WILKINSON wrote the opinion, in which Judge TRAXLER and Judge PAYNE joined.

OPINION

WILKINSON, Circuit Judge.

The question in this case is whether delinquent personal income tax filings, submitted years after the Internal Revenue Service has already prepared its own assessments, constitute "returns" for purposes of the Bankruptcy Code. A debtor in bankruptcy is permitted to discharge personal income tax...

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