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.https://leagle.com/images/logo.png
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.
KAYATTA, Circuit Judge.
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...
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