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WHATLEY, JR v CANADIAN PACIFIC RAILWAY, LTD

Summarizing by Lars Fuller

Home » Professional Practice Areas » Bankruptcy Taxation

Illinois Department of Revenue v. Hanmi Bank

Citation:
Nos. 147-1575 (N.D. Ill. Bankr. Case No. 12-49658) & 17-2004 (N.D. Ill. Bankr. Case No. 15-05384) (consolidated appeals) (7th Circuit, Jul 09,2018) Published
Case Status:
Affirmed
Ruling:
7th Circuit Court of Appeals affirmed the decision of both Bankruptcy Courts, holding that TDOR's interest, the right to pursue Bulk Sale purchasers personally for sellers' unpaid state taxes, was...
Judge(s):
BUAER, FLAUM, and ROVNER
Tag(s):

INTERNAL REVENUE SERVICE v MURPHY

  • Summarized by David Baker , Law Office of David G. Baker
  • 3 months 1 week ago
Citation:
17-1601 (1st Circuit, Jun 07,2018) Published
Case Status:
Affirmed
Ruling:
Under 26 USC § 7433(e), the IRS's good faith belief that it has a right to collect the purportedly discharged debts is not relevant to determining whether it "willfully violate[d]" the discharge...
Judge(s):
Stahl and Souter in the majority, and Lynch dissenting.
Tag(s):

Yuska v. Iowa Department of Revenue

  • Summarized by Lars Fuller , BakerHostetler
  • 1 year 4 months ago
Citation:
No. 16-6022 (8th Circuit, May 08,2017) Published
Case Status:
Affirmed
Ruling:
BAP for 8th Circuit affirmed ruling of bankruptcy court (N.D. Iowa - Cedar Rapids) granting defendant's motion for summary judgment. BAP agreed that under Iowa law, administrative prior...
Judge(s):
Saladino, Kressel, Nail
Tag(s):

Stein v. Stubbs (In re Stubbs)

  • Summarized by J. Debbeler , Graydon Head & Ritchey LLP
  • 1 year 6 months ago
Citation:
File Name: 17b0003p.06; Case Nos. 16-8025/8027 (6th Circuit, Mar 09,2017) Published
Case Status:
Reversed and Remanded
Ruling:
Sixth Circuit Bankruptcy Appellate Panel ("BAP") reversed the bankruptcy court's orders denying the Chapter 7 Trustee's motion for default judgment, dismissing the adversary proceeding and vacating...
Judge(s):
Humphrey, Opperman and Preston, Bankruptcy Appellate Panel Judges
Tag(s):

U.S.A. v. Beane

  • Summarized by Tiffany DiIorio , Department of Justice, Office of the U.S. Trustee Program
  • 1 year 9 months ago
Citation:
15-15444 (11th Circuit, Nov 23,2016) Published
Case Status:
Reversed and Remanded
Ruling:

Circuit court found that tax court never reached the issue as to interest due and owing for tax year 1998 because it did not have jurisdiction to do so.  As such, it was not improper for...

Judge(s):
Tjoflat, Hull and Mendoza
Tag(s):

Wittman v. Koenig

  • Summarized by Kurt Carlson , Carlson Dash LLC
  • 2 years 1 month ago
Citation:
Wittman v. Koenig, No. 15-2798 (7th Cir. July 26, 2016) (unpublished opinion).
Ruling:
Annuities complying with §72 of the Internal Revenue Code satisfy Wis. Stat. §815.18(3)(j)’s compliance requirement, and thus may be claimed as bankruptcy exemptions if they meet additional...
Judge(s):
Posner, Williams, and Hamilton
Tag(s):

Fla. Agency for Health Care Admin. v. Bayou Shores SNF, LLC (In re Bayou Shores SNF, LLC)

Citation:
Florida Agency for Health Care Administration, United States of America v. Bayou Shores SNF, LLC (In re Bayou Shores SNF, LLC), Case No. 15-13731 (11th Cir. July 11, 2016).
Ruling:
The Eleventh Circuit held that the bankruptcy court erred as a matter of law when it exercised subject matter jurisdiction over certain provider agreements. By virtue of Medicare’s...
Judge(s):
Hull, Carnes, and Clevenger, Circuit Judges
Tag(s):

Jackson v. U.S. (In re Jackson)

  • Summarized by Jon Powers , LeClairRyan, PC
  • 2 years 9 months ago
Citation:
Jackson v. U.S. (In re Jackson), Case No. EC-15-1072-DJuF (9th Cir. BAP Dec. 4, 2015) (published)]
Ruling:
Affirmed. The Ninth Circuit BAP held an amended proof of claim filed by the IRS was not untimely under Sections 502(b)(9) or 1308 of the Bankruptcy Code, or Bankruptcy Rule 3002(c)(1), because it...
Judge(s):
Dunn, Jury, and Faris.
Tag(s):

Official Committee of Unsecured Creditors of Bulk Petroleum Corp. v. Kentucky Dept. of Rev.

  • Summarized by Kurt Carlson , Carlson Dash LLC
  • 3 years 1 month ago
Citation:
Official Committee of Unsecured Creditors of Bulk Petroleum Corp., et al., Bank of Sun Prairie v. Kentucky Department of Revenue, Court of Appeals, 7th Circuit (July 31, 2015)
Ruling:
Kentucky’s excise tax on commercial sale of motor fuel is to be paid by the receiving party, no matter who is doing the collection of the tax. Actual receipt of the fuel occurs at the moment the...
Judge(s):
Wood, Easterbrook, Hamilton
Tag(s):

Hardy v. Fink (In re Hardy)

  • Summarized by Brendan Gage , Paul Hastings LLP
  • 3 years 3 months ago
Citation:
No. 14–1181 (8th Cir. June 2, 2015)
Ruling:
Reversing the Bankruptcy Appellate Panel (BAP), the Court of Appeals for the Eighth Circuit held that a tax refund attributable to the federal Additional Child Tax Credit (ACTC) statute is a...
Judge(s):
Loken, Murphy, and Melloy, Circuit judges.
Tag(s):

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