The Fifth Circuit reversed both judgments of the bankruptcy and district courts. The Fifth Circuit held that the 2008 MOU requires tax assessors to consider economic obsolescence and inutility...
The circuit court affirmed the district court’s decision, affirming the bankruptcy court’s denial of Debtor’s motion to reopen his bankruptcy case. Debtor’s opening brief did not challenge...
The US Court of Appeals for the Tenth Circuit upheld lower court rulings that no portion of Jose Garcia-Morales’ $1,455 federal income tax refund, which was based on a refundable child tax...
The Eleventh Circuit affirmed the tax court's determination that the consent order entered between the IRS and Breland during the pendency of his chapter 11 bankruptcy did not fix Breland's tax...
The Fourth Circuit held that "property owned as a tenancy by the entirety may not be exempted from an individual debtor’s bankruptcy estate under 11 U.S.C. § 522(b)(3)(B) to the extent of the...
Judge(s):
Circuit Judge Toby J. Heytens, Circuit Judge DeAndrea Gist Benjamin, and Elizabeth W. Hanes, United States District Judge for the Eastern District of Virginia, sitting by designation.
The Ninth Circuit Court of Appeals upheld the Bankruptcy Appellate Panel and bankruptcy court's summary judgment in favor of the government in a chapter 7 debtor's adversary proceeding to determine...
Sixth Circuit BAP reversed Bankruptcy Court's holding that the penalty imposed on a taxpayer under the Affordable Care Act (26 U.S.C. Sec. 5000A) ("ACA") was not a tax on or measured by income but...
Judge(s):
Croom, Dales (dissenting) and Stout (opinion author)
The BAP affirmed the bankruptcy court's ruling sustaining the trustee's objections to: (1) the state's claim that a nonprofit, not the debtor, should recover the remaining tax settlement funds, and...
Taxpayer/Debtor filed IRS forms 1040 and 1099 which contained data sufficient to show the taxpayer was liable for certain backup-withholding taxes. Those forms constituted a "return" that began the...
The Court of Appeals affirmed the rulings of the District and Bankruptcy Courts that the state tax authorities' levy upon the Debtors' account was barred by the applicable statute of limitations,...
Judge(s):
Daughtrey, Gibbons and Griffin; Opinion by Gibbons
