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§ 505

Togut v. Perevoski (In re Kossoff PLLC)

Ruling
Court had jurisdiction to determine tax liability as there was no prior adjudication of the tax liabilities by a judicial or administrative tribunal. (Bankr. S.D.N.Y.)
Issue(s)
Determination of Tax Liability; The Role Of The Court; Exceptions to Bankruptcy Court Determination; Amount Adjudicated Prepetition.

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Consumer opinion summary, case decided on February 14, 2025 , LexisNexis #0425-084

Perez, In re

Ruling
Bankruptcy court was not asked to determine the tax liability of a creditor's agent but ratherthe agent's entitlement to attorney's fees and costs. (Bankr. W.D. Tex.)
Issue(s)
Determination of Tax Liability.

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Consumer opinion summary, case decided on January 25, 2023 , LexisNexis #0323-082

Lyon, In re--Ives v. Lyon

Ruling
Plaintiffs were not entitled to an award of attorney fees in pursuing bankruptcy adversaryproceedings as the words of the parties' contract limited the award of attorney fees to theprevailing party in any arbitration. (Bankr. D. Or.)
Issue(s)
Determination of Tax Liability.

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Consumer opinion summary, case decided on August 18, 2022 , LexisNexis #1022-054

GUE Liquidation Cos., In re

Ruling
Liquidation trust was not entitled to an order granting it rights to debtors' tax refunds. (Bankr.D. Del.)
Issue(s)
Determination of Tax Liability.

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Commercial opinion summary, case decided on August 17, 2022 , LexisNexis #1022-053

Washington Prime Grp., Inc., In re--WPG Northtown Venture, LLC v. Cnty. of Anoka

Ruling
County's motion to dismiss an adversary proceeding involving a challenge to the county's taxassessments was denied. (Bankr. S.D. Tex.)
Issue(s)
Determination of Tax Liability.

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Commercial opinion summary, case decided on July 12, 2022 , LexisNexis #0822-082

HOLDINGS

Ruling
City's motion to dismiss or abstain denied where debtor was not asking for relief prohibitedby the Tax Injunction Act but rather was asking the court to review the constitutionality issueof the taxes due to the city. (Bankr. D.N.M.)
Issue(s)
Determination of Tax Liability; The Role Of The Court.

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:
Judge or Jurisdiction information not available
Commercial opinion summary, case decided on December 22, 2021 , LexisNexis #0222-030

Gypc, Inc., In re

Ruling
Court denied trustee's motion to file amended tax returns without prejudice. (Bankr. S.D. Ohio)
Issue(s)
Determination of Tax Liability; The Role Of The Court; Bankruptcy Court.

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Commercial opinion summary, case decided on October 05, 2021 , LexisNexis #1221-004

Sprout, In re--Sprout v. IRS

Ruling
IRS motion to dismiss proceeding for declaratory judgment that tax debt had been paid and/ordischarged denied. (Bankr. S.D. Ohio)
Issue(s)
Determination of Tax Liability; Liability for Taxes Incurred During Case Administration.

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Consumer opinion summary, case decided on May 15, 2020 , LexisNexis #0720-011

Bush v. United States

Ruling
Bankruptcy court had related-to jurisdiction over tax dispute but should have relinquishedjurisdiction in favor of having the Tax Court handle the proceeding given that debtor’sbankruptcy was concluded. (7th Cir.)
Issue(s)
Determination of Tax Liability.

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:
Judge or Jurisdiction information not available
Consumer opinion summary, case decided on September 20, 2019 , LexisNexis #1119-033

Vanguard Natural Res., In re

Ruling
Revenue department's motion to abstain denied where determination of debtor's tax issuesheavily implicated the bankruptcy code's objectives. (Bankr. S.D. Tex.)
Issue(s)
Determination of Tax Liability; The Role Of The Court.

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Commercial opinion summary, case decided on May 14, 2019 , LexisNexis #0719-084