- 11 U.S.C.
California Franchise Tax Bd. v. Joyce (In re Joyce)
Mar
23
2007
Ruling
Bankruptcy court erred in holding that state tax authority could not collect taxes where debtor's return was filed after claims bar date.
Procedural posture
Appellants, the State of California Franchise Tax Board and its executive director ("FTB"), sought review of an order from the bankruptcy court denying FTB's motion for summary judgment and granting summary judgment in favor of appellee chapter 13 debtors in the debtors'adversary action seeking a determination that the debtors'year 2000 taxes were discharged and an injunction enjoining the FTB from attempting to collect the year 2000 taxes.
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Court
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