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State of Maryland v. Ciotti (In re Ciotti)

  • Summarized by Frank Volk , U.S. Bankruptcy Court, Southern District of West Virginia
  • 15 years 2 weeks ago
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.)

  • Summarized by Brooke Schumm , Daneker, McIntire, Schumm, et al.
  • 15 years 6 months ago
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Not available-please note the decision is "Unpublished", and therefore not binding precedent in this Circuit.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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