United States v. Lindros(In re Lindros), 484 B.R. 233 (Dec. 3, 2012)

Collier on Bankruptcy was cited in this recent decision:

Collier on Bankruptcy section cited: 4 Collier on Bankruptcy ¶ 523.07 (accessible by lexis.com subscribers)

Lexis.com subscribers can view the enhanced version of United States v. Lindros(In re Lindros)

LexisNexis Overview: IRS failed to meet the preponderance of the evidence burden that debtor's failure to pay his taxes was an act of willful evasion, because the bankruptcy judge accepted the debtor's credibility, and correctly apprehended the need to distinguish a mere "intentional act" from a culpable and "willful evasion" under 11 U.S.C.S. § 523(a)(1)(C) [an annotated version of this statute is available to lexis.com subscribers].

Collier on Bankruptcy is available online to subscribers of lexis.com and available for purchase from the LexisNexis Store.

For more information about LexisNexis products and solutions connect with us through our corporate site.