Quantcast
Home / Opinion Digests / Debtor Can’t Discharge Delayed State Tax Debt (access required)

Debtor Can’t Discharge Delayed State Tax Debt (access required)

A district court did not err in reversing a bankruptcy order declaring appellant’s Maryland state income tax liability for the tax years 1992-1996, had been discharged in bankruptcy, the 4th Circuit holds. In 1996, appellant filed Maryland state income tax returns for the 1992, 1993, 1994, 1995 and 1996 tax years. She later filed for chapter ...