Circuit Split Widens on Test for Nondischargeability from Late-Filed Tax Returns
Ninth Circuit avoids the one-day-late rule for nondischargeability of tax debts.
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Case Details
Judge Name
Case Citation
Smith v. I.R.S. (In re Smith), 14-15857 (9th Cir. July 13, 2016).
Case Name
In re Smith
Case Type
Circuit Splits