- 11 U.S.C.
Kennedy v. Miss. Dept of Revenue (In re Kennedy)
Mar
30
2015
Ruling
Debtor was not entitled to bankruptcy court review of validity of tax assessment that were finally adjudicated in state tax appeal at which debtor failed to appear.
Issue(s)
Could bankruptcy court review the validity of state tax assessment that had already been reviewed by taxing authority's board of review?
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Court
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Sarfani Inc. v. Mississippi Dept of Revenue (In re Sarfani Inc.)
Jan
27
2015
Ruling
Tax dispute between corporate debtor and state taxing authority was a core proceeding for which sovereign immunity had been abrogated.
Issue(s)
Should tax dispute between corporate debtor and state taxing authority be dismissed as not within the subject matter jurisdiction of the bankruptcy court and barred by operation of sovereign immunity?
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Court
:
- 11 U.S.C.
In re Slade-Lanier
Jun
06
2014
Ruling
Claims of tax certificate holders were created by agreement and could be modified in debtors' plan.
Issue(s)
Could claims of tax certificate holders be modified in debtor's chapter 13 plan?
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Court
:
- 11 U.S.C.
In re Ange
Jun
06
2014
Ruling
Debtor's objection to secured claim of tax certificate holder overruled.
Issue(s)
Should secured claim of real estate tax certificate holder be allowed over debtor's objection?
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Court
:
- 11 U.S.C.
Perry v. United States (In re Perry)
Mar
17
2014
Ruling
Bankruptcy court abstained from tax determination that would have no effect on unsecured creditors or administration.
Issue(s)
Should bankruptcy court determine extend of tax debt to IRS in no asset case?
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Court
:
- 11 U.S.C.
In re Cartonera Quebradillana Inc.
Mar
17
2014
Ruling
Bankruptcy court could not redetermine real property tax where period for challenge under Puerto Rico law had expired.
Issue(s)
Could bankruptcy court redetermine property tax where statute of limitations under Puerto Rico law had expired?
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Court
:
In re Decoro USA Ltd.
Mar
11
2013
Ruling
Debtor could not compel IRS to issue improperly requested refund.
Procedural posture
Debtor business filed a motion seeking an order under 11 U.S.C.S. § 505(a) which required the Internal Revenue Service ("IRS") to issue a tax refund in the amount of $560,167. The IRS opposed the motion, claiming that the court did not have jurisdiction to order relief the debtor requested because the debtor did not properly request the refund, as required by § 505(a)(2)(B)(i), and that the debtor's request was procedurally defective.
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Court
:
In re Nash Printing Inc.
Jan
30
2012
Ruling
Bankruptcy court could not excuse debtor from state tax it lawfully owed.
Procedural posture
A chapter 11 debtor filed a motion pursuant to 11 U.S.C.S. § 505(a) seeking a determination of its liability to New York State for a priority tax claim.
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Court
:
- 11 U.S.C.
Rae v. United States (In re Rae)
Aug
25
2010
Ruling
Bankruptcy court refused to determine tax liability in no asset case.
Procedural posture
United States filed a motion to dismiss for lack of jurisdiction plaintiff chapter 7 debtor's action, which sought a determination that he was not liable for a $1.3 million tax assessed by the Internal Revenue Service (IRS), and sought civil damages and criminal damages against the IRS.
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Court
:
- 11 U.S.C.
Planavsky v. County of Broome (In re Planavsky)
Feb
17
2010
Ruling
Bankruptcy court lacked jurisdiction to determine state tax debt where debtor had not taken all necessary steps under state law.
Procedural posture
Plaintiff chapter 11 debtor filed an adversary proceeding against defendants, two counties, a city, and various towns, villages, and school districts, seeking a determination under 11 U.S.C.S. § 505 of the amount of real property taxes he owed. Several defendants filed motions to dismiss.
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Court
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