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Carbo v. Board of Tax Assessors

  • Summarized by Danielle Scott , U.S. Bankruptcy Court, Southern District of West Virginia
  • 7 hours 50 min ago
Citation:
24-20439 (5th Circuit, Mar 05,2026) Not Published
Case Status:
Reversed and Remanded
Ruling:
The Fifth Circuit reversed both judgments of the bankruptcy and district courts. The Fifth Circuit held that the 2008 MOU requires tax assessors to consider economic obsolescence and inutility...
Judge(s):
Jones, Graves, and Rodriguez
Tag(s):

Springer v. United States

  • Summarized by Jonathan Batiste , Rensselaer Polytechnic Institute
  • 6 months 2 weeks ago
Citation:
No. 24-5109 (10th Circuit, Aug 21,2025) Published
Case Status:
Affirmed
Ruling:
The circuit court affirmed the district court’s decision, affirming the bankruptcy court’s denial of Debtor’s motion to reopen his bankruptcy case. Debtor’s opening brief did not challenge...
Judge(s):
Hartz, Moritz, and Rossman
Tag(s):

COHEN V. Garcia-Morales

Citation:
No. 24-1384 (10th Circuit, Aug 19,2025) Published
Case Status:
Affirmed
Ruling:
The US Court of Appeals for the Tenth Circuit upheld lower court rulings that no portion of Jose Garcia-Morales’ $1,455 federal income tax refund, which was based on a refundable child tax...
Judge(s):
Federico, Richard E.N.
Tag(s):

Charles Breland, Jr. v. Commissioner of IRS

Citation:
23-12345 (11th Circuit, May 31,2024) Not Published
Case Status:
Affirmed
Ruling:
The Eleventh Circuit affirmed the tax court's determination that the consent order entered between the IRS and Breland during the pendency of his chapter 11 bankruptcy did not fix Breland's tax...
Judge(s):
Wilson, Branch, and Luck, Circuit Judges.
Tag(s):

Ronald Morgan v. Daniel Bruton

  • Summarized by Jennifer Lyday , Waldrep Wall Babcock & Bailey PLLC
  • 1 year 10 months ago
Citation:
No. 22-1964 (4th Circuit, Apr 17,2024) Published
Case Status:
Affirmed
Ruling:
The Fourth Circuit held that "property owned as a tenancy by the entirety may not be exempted from an individual debtor’s bankruptcy estate under 11 U.S.C. § 522(b)(3)(B) to the extent of the...
Judge(s):
Circuit Judge Toby J. Heytens, Circuit Judge DeAndrea Gist Benjamin, and Elizabeth W. Hanes, United States District Judge for the Eastern District of Virginia, sitting by designation.
Tag(s):

IN RE: JOHN SALVADOR V. USA

  • Summarized by Michael Myers , Ballard Spahr LLP
  • 2 years 1 week ago
Citation:
23-60008 (9th Circuit, Mar 01,2024) Not Published
Case Status:
Affirmed
Ruling:
The Ninth Circuit Court of Appeals upheld the Bankruptcy Appellate Panel and bankruptcy court's summary judgment in favor of the government in a chapter 7 debtor's adversary proceeding to determine...
Judge(s):
W. FLETCHER, NGUYEN, and LEE
Tag(s):

In re: George J. McPherson

  • Summarized by J. Debbeler , Bricker Graydon LLP
  • 3 years 11 months ago
Citation:
21-8011/8012 (Consolidated) (6th Circuit, Mar 21,2022) Published
Case Status:
Reversed
Ruling:
Sixth Circuit BAP reversed Bankruptcy Court's holding that the penalty imposed on a taxpayer under the Affordable Care Act (26 U.S.C. Sec. 5000A) ("ACA") was not a tax on or measured by income but...
Judge(s):
Croom, Dales (dissenting) and Stout (opinion author)
Tag(s):

(State of North Dakota, et al. v. Bala ), In re: Racing Services, Inc.

  • Summarized by Mawerdi Hamid , Hennepin County Attorney’s Office
  • 4 years 1 month ago
Citation:
No. 21-6007 (8th Circuit, Jan 07,2022) Not Published
Case Status:
Affirmed
Ruling:
The BAP affirmed the bankruptcy court's ruling sustaining the trustee's objections to: (1) the state's claim that a nonprofit, not the debtor, should recover the remaining tax settlement funds, and...
Judge(s):
Shodeen, Dow, and Ridgway
Tag(s):

James Quezada, et al v. IRS

  • Summarized by Craig Geno , Law Offices of Craig M Geno, PLLC
  • 5 years 2 months ago
Citation:
19-51000 (5th Circuit, Dec 11,2020) Published
Case Status:
Reversed and Remanded
Ruling:
Taxpayer/Debtor filed IRS forms 1040 and 1099 which contained data sufficient to show the taxpayer was liable for certain backup-withholding taxes. Those forms constituted a "return" that began the...
Judge(s):
Jolly, Jones and Willet
Tag(s):

Michael Collins v. Tenn. Dep't of Revenue (In re Faye Foods, Inc.)

  • Summarized by Dean Langdon , DelCotto Law Group PLLC
  • 7 years 5 days ago
Citation:
18-5378/5386 (6th Circuit, Mar 06,2019) Not Published
Case Status:
Affirmed
Ruling:
The Court of Appeals affirmed the rulings of the District and Bankruptcy Courts that the state tax authorities' levy upon the Debtors' account was barred by the applicable statute of limitations,...
Judge(s):
Daughtrey, Gibbons and Griffin; Opinion by Gibbons
Tag(s):

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