IN RE FAHEY

Nos. 14-1328, 14-1350, 14-9002, 14-9003.

779 F.3d 1 (2015)

In re Brian S. FAHEY, Debtor Brian S. Fahey, Appellant, v. Massachusetts Department of Revenue, Appellee. In re Timothy P. Perkins, Debtor Timothy P. Perkins, Appellant, v. Massachusetts Department of Revenue, Appellee. In re Anthony M. Gonzalez, Debtor Anthony M. Gonzalez, Appellee, v. Massachusetts Department of Revenue, Appellant. In re: John T. Brown, Debtor John T. Brown, Appellee, v. Massachusetts Department of Revenue, Appellant.

United States Court of Appeals, First Circuit.

February 18, 2015.


Attorney(s) appearing for the Case

Celine E. Jackson , Counsel to the Commissioner, Massachusetts Department of Revenue, with whom Jeffrey S. Ogilvie , Counsel to the Commissioner, Amy A. Pittner , Commissioner, Massachusetts Department of Revenue, Martha A. Coakley , Massachusetts Attorney General, Daniel J. Hammond , Assistant Attorney General, Kevin W. Brown , Special Assistant Attorney General, were on brief, for Massachusetts Department of Revenue.

Andrew L. Barrett for appellant Brian S. Fahey.

Carl D. Aframe , with whom Aframe & Barnhill, PA, was on brief, for appellant Timothy P. Perkins.

Marques C. Lipton , with whom Law Office of Nicholas F. Ortiz, P.C., was on brief, for appellees Anthony M. Gonzalez and John T. Brown.

Tara Twomey , National Consumer Bankruptcy Rights Center, Joanne Mulder Nagjee , Joel Peter-Fransen , Shane Mulrooney , and Kirkland & Ellis LLP, on brief for National Association of Consumer Bankruptcy Attorneys, amicus curiae in support of appellants Brian S. Fahey and Timothy P. Perkins.

Before TORRUELLA, THOMPSON, and KAYATTA, Circuit Judges.


The four bankruptcy appeals before us pose a single question of statutory interpretation: whether a Massachusetts state income tax return filed after the date by which Massachusetts requires such returns to be filed constitutes a "return" under 11 U.S.C. § 523(a) such that unpaid taxes due under the return can be discharged...

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