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Galluzzo v. Commissioner of Internal Revenue

  • Summarized by Thomas Horan , U.S. Bankruptcy Court, District of Delaware
  • 11 years 11 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):

Lira v. Bayview Loan Servicing, LLC (In re Lira)

  • Summarized by Shara Cornell , McDonald Hopkins LLC
  • 11 years 11 months ago
Citation:
BAP No. CC-13-1086 (April 23, 2014) (Not for Publication)
Ruling:
A party cannot assert improper service as a defense on appeal if it was never raised before the bankruptcy court. Further, a bankruptcy court is not required to hold a hearing if the notice period...
Judge(s):
Honorable Deborah J. Saltzman Presiding; Before Dunn, Pappas and Kirscher, Bankruptcy Judges
Tag(s):

Goldstein v. Diamond (In re Diamond)

Citation:
Goldstein v. Diamond (In re Diamond), Case No. 14-6001 (B.A.P. 8th Cir. Apr. 22, 2014)
Ruling:
A plaintiff filing a complaint objecting to discharge under 11 U.S.C. Sec. 523(a)(3)(B) is not required to move to reopen the underlying bankruptcy case. A bankruptcy court's jurisdiction arises...
Judge(s):
Federman, Kressel, and Saladino
Tag(s):

Manty v. Johnson (In re Johnson)

  • Summarized by Bryan Robinson , Law Offices of Bryan Robinson
  • 11 years 11 months ago
Citation:
In Re Johnson, 8th Circuit Bankruptcy Appellate Panel, No. 13-6050. (April 22, 2013)
Ruling:
The 8th Circuit Bankruptcy Appellate Panel reversed the ruling of the Bankruptcy Court permitting the Debtor’s claimed exemption in her property tax refund as a “government assistance". The 8th...
Judge(s):
FEDERMAN, Chief Judge, SCHERMER and NAIL, Bankruptcy Judges.
Tag(s):

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