U.S. v. CONEY

No. 11-30387.

689 F.3d 365 (2012)

UNITED STATES of America, Plaintiff-Appellee, v. Barbara Susan CONEY, also known as Barbara Susan Chenoweth Coney, Individually and in her capacity as Executrix of the Succession of Curtis John Coney, Jr., Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

July 24, 2012.


Attorney(s) appearing for the Case

Ivan Clay Dale (argued), Bridget Maria Rowan , Tax Div., App. Sec., Lynne M. Murphy, Tax Div., Gilbert Steven Rothenberg , Deputy Asst. Atty. Gen., U.S. Dept. of Justice, Washington, DC, for Plaintiff-Appellee.

Peter Joseph Losavio, Jr. , (argued), Losavio & DeJean, L.L.C., Baton Rouge, LA, for Defendant-Appellant.

Before GARZA, DENNIS and HIGGINSON, Circuit Judges.


EMILIO M. GARZA, Circuit Judge:

The Government filed suit against Defendant-Appellant, Barbara Coney, to reduce to judgment the tax liability owed by Barbara and her deceased husband, Curtis, for the tax years 1996-2001. The district court granted summary judgment in favor of the Government and rendered judgment in the amount of $2,687,408.59. Barbara appeals, primarily claiming that the couple's tax liability had been discharged in a prior bankruptcy proceeding....

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