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Central Valley Ag. Enters. v. United States

Ruling
District court erred in overruling debtor's objection to federal tax claim as bankruptcy jurisdiction existed over debtor's partnership items.
Procedural posture

Appellant, a chapter 11 debtor, challenged the decision entered by the District Court for the Eastern District of California that dismissed the debtor's action that objected to appellee government's $ 13.1 million tax claim in its bankruptcy proceeding. The district court dismissed the action on the basis that the statutory res judicata provision in 11 U.S.C.S. § 505(a)(2)(A) deprived it of subject matter jurisdiction.

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Court :
Judge or Jurisdiction information not available
Commercial opinion summary, case decided on June 25, 2008 , LexisNexis #0708-098