IRS v. Paolo (In re Paolo)
- Summarized by Guy Moss ,
- 14 years 4 months ago
- Citation:
- United States Court of Appeals for the First Circuit, No. 09-2083, September 8, 2010
- Tag(s):
-
- Ruling:
- The Court ruled that, notwithstanding that the district court was acting in a quasi-appellate capacity in determining that the bankruptcy court should have abstained from ruling on a Code section 505 tax dispute, the district court's decision was not reviewable under 28 U.S.C. sec. 1334(d).
- Procedural context:
- Appeal from the U.S. District Court for the District of Rhode Island of a ruling that the bankruptcy court should have abstained from hearing an adversary proceeding relating to Bankruptcy Code sec. 505.
- Facts:
- In a no-asset case, the Debtor sought a determination that he was not liable for unpaid federal witholding taxes which would have been non-dschargeable. The Government sought dismissal of, or abstention as to, the adversary proceeding because (i) any ruling would have no impact on the administration of the estate and (ii) no "bankruptcy purpose" would be served. The Debtor contended that a determination would affect his "fresh start" and would serve section 505's purpose of expediting tax determinations. The bankruptcy court denied the Government's motion and the Government successfully sought an interlocutory appeal.
- Judge(s):
- Boudin, Gajarsa and Thompson
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