IN RE FESHBACH

No. 19-10060.

974 F.3d 1320 (2020)

IN RE: Kathleen Marie FESHBACH, Matthew L. Feshbach, Debtor. Kathleen Marie Feshbach, Matthew L. Feshbach, Plaintiffs-Appellants, v. Department of Treasury Internal Revenue Service, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

September 9, 2020.


Attorney(s) appearing for the Case

Andrew S. Ittleman , Christopher J. Rajotte , Fuerst Ittleman David & Joseph, PL, Miami, FL, for, Plaintiffs-Appellants.

Paul Andrew Allulis , Bruce R. Ellisen , U.S. Department of Justice, Chief Appellate Section Tax Division, Washington, DC, Michael W. May , Robert L. Welsh , U.S. Department of Justice, Tax Division, Washington, DC, U.S. Attorney Service Middle District of Florida, U.S. Attorney's Office, Tampa, FL, for Defendant-Appellee.

Before JORDAN and TJOFLAT, Circuit Judges, and BEAVERSTOCK, District Judge.


This appeal arises out of the Chapter 7 bankruptcy of Matthew and Kathleen Feshbach. Following a bench trial, the bankruptcy court concluded that the Feshbachs' 2001 tax liability was not dischargeable under 11 U.S.C. § 523(a)(1)(C) because the Feshbachs "willfully attempted... to evade or defeat" that liability. The...

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