- 11 U.S.C.
Gilliam v. United States (In re Gilliam)
Sep
25
2009
Ruling
Bankruptcy court properly abstained from determining tax liabilities.
Procedural posture
In a bankruptcy case that was commenced in 1996, appellant debtor sought judicial review of an order by the bankruptcy judge finding that, pursuant to 11 U.S.C.S. § 505(a)(1), it had discretion to abstain from hearing and determining the tax liabilities at issue in the case. The bankruptcy judge determined that the factors weighed in favor of abstention, and the bankruptcy judge also denied the debtor's motion to convert.
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Court
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