U.S. Court of Appeals for the Fifth Circuit, 2012

Colvin v. Commissioner

U.S. Court of Appeals for the Fifth Circuit · Decided February 9, 2012 · Davis, Elrod, Higginbotham

460 F. App'x 349

Counsel

Gary Lee Colvin, Round Rock, TX, pro se., John Arthur Schumann, John Dicicco, Gilbert Steven Rothenberg, Esq., Deputy Assistant Attorney General, U.S. Department of Justice, William Jenkins, Internal Revenue Service, Washington, DC, for Respondent-Appellee.

Cases that cite this one

1 later published case cites this decision.

Randy Richardson & Melissa Richardson v. Commissioner (United States Tax Court 2018)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM: *

Appellant challenges the Tax Court’s order rejecting appellant’s objections to the Commissioner’s collection determination and conclusion that appellant’s unpaid tax bill was still due and owing. We affirm for the following reasons.

1. The Tax Court correctly concluded that pursuant to 11 U.S.C. § 523(a)(1)(A), Colvin’s tax debt was not discharged in his bankruptcy proceeding.

2. For reasons assigned in the Tax Court’s careful opinion of October 26, 2010, none of the other errors raised by appellant have merit.

We therefore affirm the order of the Tax Court.

AFFIRMED.

Pursuant to 5th Cir R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5th Cir. R. 47.5.4.

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