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Rizzo v. State of MI, Dept. of Treasury (In re Rizzo)

  • Summarized by Michael Coury , Glankler Brown, PLLC
  • 12 years 2 months ago
Citation:
Rizzo v State of Michigan Dept. of Treasury (In re Rizzo), Case No. 13-1230
Ruling:
Whether a state tax is a non-dischargeable "excise tax" is a matter of federal law. The Court found that the term "excise tax" in Sec. 507 was not ambiguous and that whether a tax is an "excise...
Judge(s):
Suhrheinrich, Griffin, and Kethledge
Tag(s):

Roque v. Yniguez (In re Yniguez)

Citation:
Roque v. Yniguez (In re Yniguez), BAP No. EC-13-1048-KiPaJu (B.A.P. 9th Cir., Jan. 31, 2014)
Ruling:
The Bankruptcy Appellate Panel for the Ninth Circuit Court of Appeals ("9th Cir. BAP"), in an opinion labeled "not for publication," affirmed orders of the United States Bankruptcy Court for the...
Judge(s):
Bankruptcy Judges Kirscher, Pappas and Jury
Tag(s):

Taal v.Sumski (In re Sumski)

  • Summarized by Guy Moss ,
  • 12 years 2 months ago
Citation:
United States Bankruptcy Appellate Panel for the First Circuit, No. 13-041 (January 30, 2014)
Ruling:
Code sec. 109(h)(1) requires that any individual debtor shall have received credit counseling from an approved agency within 180 days of the filing of a case. There was no abuse of discretion in...
Judge(s):
Boroff, Hillman and Godoy
Tag(s):

Credit Union Liquidity Service v. Green Hills Development Co. (In re Green Hills Development Co.)

Citation:
Credit Union Liquidity Service v. Green Hills Development Co. (In re Green Hills Development Co.), Case No. 12-60784 (5th Cir. Feb. 3, 2014)
Ruling:
The Fifth Circuit affirmed the dismissal of an involuntary bankruptcy petition. The petitioning creditor lacked standing to file a petition for involunary relief under 303(b) because its claims...
Judge(s):
Weiner, Dennis, Owen
Tag(s):

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