- 11 U.S.C.
Szczyporski, In re
May
11
2022
Ruling
Individual mandate payment was a tax for bankruptcy purposes as it was an involuntarypecuniary burden upon individuals who failed to maintain minimum health insurancecoverage. (3d Cir.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims; Tax on Income or
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:
Judge or Jurisdiction information not available
- 11 U.S.C.
Pottorff, In re
Jul
10
2020
Ruling
Idaho State tax commission could pursue priority claims in debtor's case only on those claims for which claim preclusion was established. (Bankr. D. Idaho)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims; Tax on Income or Gross Receipts.
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Court
:
( Judge Meier ) [ Bankruptcy Court ]
- 11 U.S.C.
Clothier, In re--Clothier v. IRS
Sep
26
2018
Ruling
Motion to alter judgment was granted as the bankruptcy court failed to consider the "hangingparagraph" in 11 U.S.C. § 507(a)(8) which stated that the period shall be suspended for anytime during which the stay of proceedings was in effect in a prior case under title 11 plus 90days. (Bankr. W.D. Tenn.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims; Tax on Income or Gross Receipts.
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Court
:
- 11 U.S.C.
Clothier, In re--Clothier v. IRS
Aug
10
2018
Ruling
Debtors' motion for summary judgment was granted where the 2008 tax debt was not a priority claim as debtors' 2008 tax return was last due more than three years before the filing of their chapter 7 case. (Bankr. W.D. Tenn.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims; Tax on Income or Gross Receipts.
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Court
:
- 11 U.S.C.
Jividen, In re
May
30
2014
Ruling
IRS claim was not entitled to priority status and was properly classified as a non-prioritygeneral unsecured claim. (Bankr. C.D. Ill.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims; Tax on Income or
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Court
:
- 11 U.S.C.
Michigan Dept of Treasury v. Hight (In re Hight)
Mar
05
2012
Ruling
Protective proof of claim filed by debtor for income tax debt owed to state was properly allowed.
Procedural posture
Michigan Department of Treasury objected to a protective proof-of-claim for an income tax debt filed on its behalf by debtor, who filed for bankruptcy in January 2009, before the return and payment for the taxes were due. A bankruptcy court overruled the objection, finding that the claim was permitted. The United States District Court for the Western District of Michigan at Grand Rapids affirmed. The Treasury appealed.
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Court
:
Judge or Jurisdiction information not available
- 11 U.S.C.
California Franchise Tax Bd. V. Kendall (In re Jones)
Sep
14
2011
Ruling
Post-chapter 13 petition tax debt was not excepted from discharge in subsequent post- confirmation, post-discharge chapter 7 case.
Procedural posture
Appellant, the California Franchise Tax Board (FTB), challenged a decision of the U.S. Bankruptcy Appellate Panel for the Ninth Circuit, which affirmed a bankruptcy court ruling in favor of appellee Chapter 7 debtor that certain tax debt was excepted from discharge.
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Court
:
Judge or Jurisdiction information not available
- 11 U.S.C.
Bisch v. IRS (In re Bisch)
Sep
29
2010
Ruling
Three-year look back period for exception of income taxes from discharge is triggered on date tax return was last due.
Procedural posture
The matter before the court for decision was plaintiff debtors' Complaint to Obtain Discharge of Back Taxes Due to defendant Internal Revenue Service (IRS). The dispute in this case was whether the debt for debtors' income taxes, interest and penalties for 2005 was dischargeable.
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Court
:
- 11 U.S.C.
Abir v. United States (In re Abir)
Feb
01
2010
Ruling
Tax liabilities were excepted from discharge where prior bankruptcy case had stayed collection for more than three years prior to petition date.
Procedural posture
Chapter 7 debtors commenced an adversary proceeding against defendants, the United States of America, Department of Treasury and the Internal Revenue Service (IRS), seeking a determination that their federal income tax obligations for the years 2000 through 2004 were dischargeable. The IRS argued that the tax obligations were excepted from discharge under 11 U.S.C.S. § 507(a)(8)(A)(i) or alternatively, 11 U.S.C.S. § 524(a)(1)(C).
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Court
:
- 11 U.S.C.
Cal. Franchise Tax Bd. V. Jones (In re Jones)
Nov
24
2009
Ruling
Bankruptcy court did not err in holding that confirmed plan in prior case did not toll three- year lookback period for postpetition state tax.
Procedural posture
Appellant, state taxing authority, sought review of an order of the bankruptcy court for the Northern District of California, that denied its motion to hold the taxpayer- debtor's state tax obligation was nondischargeable under 11 U.S.C.S. § 507(a)(8)(A)(i).
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Court
:
Judge or Jurisdiction information not available