Home » Professional Practice Areas » Bankruptcy Taxation

In re: George J. McPherson

  • Summarized by J. Debbeler , Graydon Head & Ritchey LLP
  • 10 months 1 week ago
Citation:
21-8011/8012 (Consolidated) (6th Circuit, Mar 21,2022) Published
Case Status:
Reversed
Ruling:
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)
Tag(s):

(State of North Dakota, et al. v. Bala ), In re: Racing Services, Inc.

  • Summarized by Mawerdi Hamid , Office of the Minnesota Attorney General
  • 1 year 3 weeks ago
Citation:
No. 21-6007 (8th Circuit, Jan 07,2022) Not Published
Case Status:
Affirmed
Ruling:
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...
Judge(s):
Shodeen, Dow, and Ridgway
Tag(s):

James Quezada, et al v. IRS

  • Summarized by Craig Geno , Craig M. Geno, PLLC
  • 2 years 1 month ago
Citation:
19-51000 (5th Circuit, Dec 11,2020) Published
Case Status:
Reversed and Remanded
Ruling:
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...
Judge(s):
Jolly, Jones and Willet
Tag(s):

Michael Collins v. Tenn. Dep't of Revenue (In re Faye Foods, Inc.)

  • Summarized by Dean Langdon , DelCotto Law Group PLLC
  • 3 years 11 months ago
Citation:
18-5378/5386 (6th Circuit, Mar 06,2019) Not Published
Case Status:
Affirmed
Ruling:
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
Tag(s):

RUBIN v. UNITED STATES OF AMERICA

  • Summarized by Lars Fuller , BakerHostetler
  • 4 years 4 months ago
Citation:
No. 16-56633 (9th Circuit, Sep 24,2018) Published
Case Status:
Affirmed in part and Reversed in part
Ruling:
9th Circuit affirmed in part, reversed in part, and remanded district court (CD Cal.) judgment in favor of the US (IRS) in suit for tax refund by taxpayer based on return filed by bankruptcy...
Judge(s):
Clifton, Callahan, Hoyt
Tag(s):

Illinois Department of Revenue v. Hanmi Bank

  • Summarized by Madison Conquest , State of Tennessee Real Estate Asset Management
  • 4 years 7 months ago
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
  • 4 years 8 months 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
  • 5 years 9 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
  • 5 years 11 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
  • 6 years 2 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):

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