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TALON DIVERSIFIED HOLDINGS INC., ET AL. V FORSYTHE

Summarizing by Paris Gyparakis

Carbo v. Board of Tax Assessors

Summarizing by Danielle Scott

NAI HORIZON V. AMADEUS THERAPY, INC.

Summarizing by David Treacy

Home » Professional Practice Areas » Bankruptcy Taxation

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

  • Summarized by David Shemano , ShemanoLaw
  • 10 years 11 months ago
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
  • 11 years 2 weeks 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):

Christians v. Dmitruk (In re Dmitruk)

  • Summarized by Bryan Robinson , Law Offices of Bryan Robinson
  • 11 years 5 months ago
Citation:
Christians v. Dmitruk (In re Dmitruk), 8th Cir. B.A.P. (14-6023), September 15, 2014
Ruling:
The 8th Circuit Bankruptcy Appellate Panel affirmed the order of the Bankruptcy Court overruling the Trustee’s objection to the Debtor’s claimed exemption in the portion of his state income tax...
Judge(s):
FEDERMAN, Chief Judge, SALADINO and SHODEEN, Bankruptcy Judges
Tag(s):

U.S.A. v. Bond

  • Summarized by Joel Levitin , Cahill Gordon & Reindel LLP
  • 11 years 7 months ago
Citation:
Docket No. 12-4803-bk (2d Cir. August 13, 2014)
Ruling:
The bankruptcy court lacked subject matter jurisdiction to decide a tax refund claim because the liquidating trustee appointed pursuant to the Debtors' confirmed plan of reorganization did not...
Judge(s):
Jacobs, Sack, and Lohier
Tag(s):

Bagley v. U.S.A. (In re: Desert Capital Reit, Inc.)

  • Summarized by Lars Fuller , BakerHostetler
  • 11 years 7 months ago
Citation:
Bagley v. U.S.A. (In re Desert Capital REIT, Inc.), BAP Nos. NV-13-1233-KiTaJu & NV-13-1250-KiTaJu (BAP 9th Cir. Aug. 11, 2014)
Ruling:
The 9th Circuit BAP affirmed the ruling of the U.S. Bankruptcy Court for the District of Nevada. The bankruptcy court properly granted the U.S. (IRS) summary judgment in allowing its claim. The...
Judge(s):
Kirscher, Taylor, Jury
Tag(s):

Galluzzo v. Commissioner of Internal Revenue

  • Summarized by Thomas Horan , U.S. Bankruptcy Court, District of Delaware
  • 11 years 10 months ago
Citation:
Galluzzo v. Commissioner of Internal Revenue, No. 13-3555 (3d Cir. April 24, 2014)
Ruling:
The United States Tax Court did not have jurisdiction over former debtors' tax redetermination action because the Commissioner of Internal Revenue did not mail a notice of deficiency to the debtors...
Judge(s):
Hardiman, Sloviter, and Barry, Circuit Judges
Tag(s):

Federal Deposit Ins. Corp v. Siegel (In re Indymac Bancorp, Inc.)

  • Summarized by Kevin Baum , Windels Marx Lane & Mittendorf, LLP
  • 11 years 10 months ago
Citation:
FDIC v. Siegel (In re IndyMac Bancorp, Inc.), No. 12-56218 (9th Cir. Apr. 21, 2014)
Ruling:
The Ninth Circuit affirmed the district and bankruptcy courts' decision determining that over $55 million in tax refunds were property of IndyMac's Bancorp, Inc.’s (the “Debtor”) estate. In...
Judge(s):
Fernandez, N.R. Smith, and Murguia, Circuit Judges
Tag(s):

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