State of Maryland v. Ciotti (In re Ciotti)

Citation:
No. 10-1083, 2011 WL 790309 (4th Cir. Mar. 8, 2011)
Ruling:
The report required from a taxpayer by Maryland Code Annotated Tax-General § 13-409(b) qualifies as an "equivalent report or notice" within the meaning of 11 U.S.C. § 523(a)(1)(B). The debtor's...
Judge(s):
William B. Traxler, Jr, Chief Judge, Robert B. King, Circuit Judge, James A. Wynn, Jr., Circuit Judge.
Tag(s):

United States v. Wolff (In re Firstpay, Inc.)

Citation:
Not available-please note the decision is "Unpublished", and therefore not binding precedent in this Circuit.
Ruling:
The Circuit Court affirmed the lower court on denial of the claim of the trustee concerning lack of recoverability of fraudulent transfers from the IRS and various other trustee claims. The...
Judge(s):
Circuit Judges Michael and Davis, Chief U.S.Dist. J. Beaty (M.D.N.C., sitting by designation)
Tag(s):

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