Home » Professional Practice Areas » Bankruptcy Taxation

Wittman v. Koenig

  • Summarized by Kurt Carlson , Carlson Dash LLC
  • 6 years 8 months 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Wittman v. Koenig, No. 15-2798 (7th Cir. July 26, 2016) (unpublished opinion).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 , White and Williams LLP
  • 7 years 3 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
  • 7 years 7 months 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 , Goulston & Storrs PC
  • 7 years 10 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):

CA Franchise Tax Board v. Wilshire Courtyard (In re Wilshire Courtyard)

Citation:
Ninth Circuit Bankruptcy Appellate Panel, BAP No. CC-10-1275-SaPaki (April 7, 2015)
Ruling:
Bankruptcy court order determining that characterization of transaction in confirmed plan was binding on taxing authority was reversed. Upon de novo review, bankruptcy court order determining that...
Judge(s):
Sargis, Pappas and Kirscher
Tag(s):

PW Enterprises, Inc. v. State of North Dakota

Citation:
No. 14-1077 (8th Cir. Feb. 20, 2015).
Ruling:
North Dakota law, which did not explicitly authorize the state to collect taxes for “account wagering,” did not impliedly authorize the collection of such taxes either. Accordingly, taxes...
Judge(s):
Riley, Wollman, and Bye.
Tag(s):

Fahey v. Massachusetts Department of Revenue (In re Fahey) and other consolidated cases

  • Summarized by Hale Lake , Hinshaw & Culbertson LLP
  • 8 years 1 month ago
Citation:
Fahey v. MA Dept of Revenue (In re Fahey), --- F.3d --- (1st Cir. Feb. 18, 2015)
Ruling:
Unpaid taxes due on Massachusetts state income tax return filed after the statutory filing date cannot be discharged in bankruptcy under 11 U.S.C. 523(a). While section 523(a) a tax is not...
Judge(s):
Torruella, Thompson, and Kayatta
Tag(s):

Hawkins, III v. The Franchise Tax Board of CA

Citation:
Hawkins, III v. The Franchise Tax Board of CA, BAP No. 11-16276 (9th Cir. Sept. 15, 2014)
Ruling:
REVERSED, and REMANDED. The "mere showing of spending in excess of income is not sufficient" to establish willfulness under 523(a)(1)(C), and the proper standard is whether Plaintiff's actions...
Judge(s):
Kleinfeld, Thomas, and Rawlinson (dissent).
Tag(s):

Pages

Bankruptcy News

Judge Halts Voyager Digital's $1.3 Billion Sale to Binance.US

Binance and Founder Changpeng Zhao Sued by CFTC

Top Bank Regulators to Face Senate Questions Over SVB, Signature Collapses

FDIC Spent $20 Billion to Handle Silicon Valley Bank Collapse

FDIC Is Probing Management’s Conduct in SVB, Signature Bank Failures

About us in numbers

3511 in the system

3392 Summarized

5 Being Processed