In re Hight
Mar
24
2010
Ruling
State's objection to debtor's filing of proof of claim for state income tax on the state's behalf overruled.
Procedural posture
A debtor filed a bankruptcy petition before filing a state income tax return for the prior calendar year, and the debtor did not file the return until shortly before the date the return was required to be filed. The State of Michigan objected to the debtor's filing of a proof of claim on the State's behalf for the income taxes due on the return.
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Court
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