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§ 1305(a)(1)

In re White

Nov
06
2012
Ruling
Debtors could not file involuntary proof of claim on behalf of state for postpetition taxes.
Procedural posture

Chapter 13 debtors filed a proposed modification of their plan, a motion for an order of release of the lien of a state, and an involuntary claim on behalf of the state.

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Consumer opinion summary, case decided on November 06, 2012 , LexisNexis #1112-132
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In re Turner

Dec
21
2009
Ruling
Whether a tax claim in a chapter 13 case is prepetition or postpetition is determined by due date.
Procedural posture

A debtor filed a voluntary chapter 13 petition. After confirmation, the debtor filed a priority claim on behalf of the State of Michigan Department of Treasury (Treasury) for his 2008 tax obligation. The Treasury objected to the claim, contending that the 2008 tax obligation was a postpetition liability pursuant to 11 U.S.C.S. § 1305 and that the claim should be disallowed as a prepetition claim.

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Consumer opinion summary, case decided on December 21, 2009 , LexisNexis #0110-095
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California Franchise Tax Bd. v. Joyce (In re Joyce)

Mar
23
2007
Ruling
Bankruptcy court erred in holding that state tax authority could not collect taxes where debtor's return was filed after claims bar date.
Procedural posture

Appellants, the State of California Franchise Tax Board and its executive director ("FTB"), sought review of an order from the bankruptcy court denying FTB's motion for summary judgment and granting summary judgment in favor of appellee chapter 13 debtors in the debtors'adversary action seeking a determination that the debtors'year 2000 taxes were discharged and an injunction enjoining the FTB from attempting to collect the year 2000 taxes.

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opinion summary, case decided on March 23, 2007 , LexisNexis #0507-067
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