Charles Breland, Jr. v. Commissioner of IRS

• Summarized by Kathleen DiSanto , Bush Ross, P.A.
• 7 months 1 week ago

Citation:

23-12345 (11th Circuit, May 31,2024) Not Published

Case Status:

Affirmed

Ruling:

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...

Judge(s):

Wilson, Branch, and Luck, Circuit Judges.

Tag(s):

• 11th Circuit
• Bankruptcy Process and Procedure
• Claims
• Personal Bankruptcy Topics
• Discharge/Dischargeability
• Professional Practice Areas
• Bankruptcy Taxation

Ronald Morgan v. Daniel Bruton

• Summarized by Jennifer Lyday , Waldrep Wall Babcock & Bailey PLLC
• 8 months 2 weeks ago

Citation:

No. 22-1964 (4th Circuit, Apr 17,2024) Published

Case Status:

Affirmed

Ruling:

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.

Tag(s):

• 4th Circuit
• Claims
• Consumer Bankruptcy
• Consumer Debt
• Bankruptcy Taxation
• 11 U.S.C. § 522(b)(3)(B)

IN RE: JOHN SALVADOR V. USA

• Summarized by Michael Myers , Ballard Spahr LLP
• 10 months 1 week ago

Citation:

23-60008 (9th Circuit, Mar 01,2024) Not Published

Case Status:

Affirmed

Ruling:

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...

Judge(s):

W. FLETCHER, NGUYEN, and LEE

Tag(s):

• 9th Circuit
• Personal Bankruptcy Topics
• Discharge/Dischargeability
• Professional Practice Areas
• Bankruptcy Taxation
• 11 USC 523(a)(1)

In re: George J. McPherson

• Summarized by J. Debbeler , Bricker Graydon LLP
• 2 years 9 months 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):

• 6th Circuit
• Bankruptcy Process and Procedure
• Claims
• Consumer Bankruptcy
• Professional Practice Areas
• Bankruptcy Taxation
• Health Care
• Section 507(a)(8)

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

• Summarized by Mawerdi Hamid , Hennepin County Attorney’s Office
• 2 years 12 months 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):

• 8th Circuit
• Bankruptcy Litigation
• Claims
• Practice and Procedure
• Bankruptcy Taxation
• Govt. Claims/Sovereign Immunity
• Rule 7015
• 11 USC 105(a)

James Quezada, et al v. IRS

• Summarized by Craig Geno , Craig M Geno PLLC
• 4 years 3 weeks 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):

• 5th Circuit
• Bankruptcy Process and Procedure
• Claims
• Professional Practice Areas
• Bankruptcy Taxation

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

• Summarized by Dean Langdon , DelCotto Law Group PLLC
• 5 years 10 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):

• 6th Circuit
• Bankruptcy Process and Procedure
• Administrative Expense Claims
• Claims
• Professional Practice Areas
• Bankruptcy Taxation
• 11 U.S.C § 105
• 503
• 507
• 524

RUBIN v. UNITED STATES OF AMERICA

• Summarized by Lars Fuller , BakerHostetler
• 6 years 3 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):

• 9th Circuit
• Professional Practice Areas
• Bankruptcy Taxation

Illinois Department of Revenue v. Hanmi Bank

• Summarized by Madison Conquest , State of Tennessee Real Estate Asset Management
• 6 years 6 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):

• 7th Circuit
• Bankruptcy Process and Procedure
• Asset Sales
• Valuation
• Bankruptcy Taxation
• Finance and Banking
• Rule 9014 (Fed. R. Civ. P. 22)
• Rule 8006
• 11 usc 363
• 11 USC 361
• 11 USC 507

INTERNAL REVENUE SERVICE v MURPHY

• Summarized by David Baker , Law Office of David G. Baker
• 6 years 7 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):

• 1st Circuit
• Discharge/Dischargeability
• Bankruptcy Taxation
• 362
• 524
• 727

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