In re McKinney

Jul

2006

Ruling

Court dismissed appeal since case was filed before effective date of new section 1233 allowing for direct appeals to court of appeals.

Procedural posture

The Bankruptcy Court for the Central Division of Illinois certified an appeal directly to the court from a ruling in a proceeding filed before the effective date of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 ("BAPCPA").

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Court :

Judge or Jurisdiction information not available

opinion summary, case decided on July 25, 2006 , LexisNexis #0806-047

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11 U.S.C.

In re Payne

Dec

2005

Ruling

Court reversed debtor's discharge of federal tax liability since the debtor's six-years-late-filed return did not evidence effort to comply with the law.

Procedural posture

Appellee debtor obtained a discharge in bankruptcy court from a federal income tax debt. The U.S. District Court affirmed the discharge. Appellant United States sought review.

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Court :

Judge or Jurisdiction information not available

opinion summary, case decided on December 14, 2005 , LexisNexis #0106-013

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