United States v. Coney, No. 11-30387 (5th Cir. 2012)
Annotate this CaseThe Government filed suit against Defendant, Barbara Coney, to reduce to judgment the tax liability owed by Barbara and her deceased husband, Curtis, for the tax years 1996-2001. The district court granted summary judgment in favor of the Government and rendered judgment in the amount of $2,687,408. Barbara appealed, primarily claiming that the couple's tax liability had been discharged in a prior bankruptcy proceeding. The Fifth Circuit Court of Appeals affirmed, holding (1) Curtis willfully attempted to evade or defeat his tax liabilities for the tax years at issue; (2) Barbara willfully attempted to evade or defeat her tax liabilities for the tax years at issue; and (3) the district court did not err in awarding the Government a money judgment, and the court awarded the judgment in a proper amount.
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