IN RE CIOTTI

No. 10-1083.

In Re: DENISE A. CIOTTI, Debtor. STATE OF MARYLAND, Peter Franchot, Comptroller of Maryland, Plaintiff-Appellee, v. DENISE A. CIOTTI, Defendant-Appellant, and CHARLES R. GOLDSTEIN, Trustee.

United States Court of Appeals, Fourth Circuit.

Decided: March 8, 2011.


Attorney(s) appearing for the Case

ARGUED: Daniel Mark Press, CHUNG & PRESS, PC, McLean, Virginia, for Appellant.

Brian L. Oliner , OFFICE OF THE ATTORNEY GENERAL OF MARYLAND, Annapolis, Maryland, for Appellee.

ON BRIEF: Douglas F. Gansler , Attorney General of Maryland, Baltimore, Maryland, for Appellee.

Affirmed by published opinion. Chief Judge Traxler wrote the opinion, in which Judge King and Judge Wynn joined.


OPINION

TRAXLER, Chief Judge.

Denise Ciotti appeals a district court order reversing a bankruptcy order declaring that her Maryland state income tax liability for the tax years 1992-1996 had been discharged in bankruptcy. Finding no error, we affirm.

I.

In 1996 Ciotti filed Maryland state income tax returns for the 1992, 1993, 1994, 1995, and 1996 tax years. Ciotti later filed for Chapter 7 bankruptcy on April 9, 2007. She received her...

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