Public-domain · open source
OpenJurist

Circuit split · bankruptcy law

Whether a debt arising from a settlement agreement or consent judgment that resolves fraud allegations remains nondischargeable in bankruptcy under 11 U.S.C. § 523(a)(2)(A) as a debt for money obtained by fraud

1 federal appellate case on this question, each acknowledging the disagreement in its own words.

  1. Archer v. Warner283 F3D 230

    Fourth Circuit Court of Appeals · March 8, 2002

    “As noted by the district court, there is a split among the circuits concerning this issue.” — Acknowledges a circuit split
    Empirical analysis of this case →

The provision at issue

11 U.S.C. § 523 — Exceptions to discharge
“(a) A discharge under section 727, 1141, 1192 1 1228(a), 1228(b), or 1328(b) of this title does not discharge an individual debtor from any debt— (1) for a tax or a customs duty— (A) of the kind and for the periods specified in section 507(a)(3) or 507(a)(8) of this title, whether or not a claim for such tax was filed or allowed; (B) with respect to which a return, or equivalent report or notice, if required— (i) was not filed or given; or (ii) was filed or given after the date on which such return, report, or notice was last due, under …”
Read the full section →

The other side of the split

Decisions the acknowledging court(s) named as the opposing or joined side, quoted in the acknowledging opinion's own words.

What the split turns on

Cases are grouped by the legal question they announce a split on, classified from the court's own acknowledgment sentence. Verified acknowledgments only. Counter-side decisions are extracted from the acknowledging opinions' own text and linked only when the citation resolves in this corpus. See all circuit splits.