- 11 U.S.C.
United States v. Martinez (In re Martinez)
Apr
03
2009
Ruling
Tax matter partner's challenge extended time for assessment so that assessments for period in question were timely and not discharged.
Procedural posture
The District Court for the Eastern District of Louisiana affirmed a bankruptcy ruling that a tax matters partner's (TMP) challenge to 1990-93 taxes extended the time for assessment and thus, the assessments were timely and a debtor partner's liabilities were not discharged, but that the TMP's extension agreements for earlier years were invalid due to a disabling conflict, thus discharging those taxes. Cross appeals were filed.
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Court
:
Judge or Jurisdiction information not available