- 11 U.S.C.
Rizzo v. Michigan Dept of Treasury (In re Rizzo)
Aug
01
2012
Ruling
Debtor's personal liability on state business tax debt was nondischargeable.
Procedural posture
Chapter 7 debtor, brought an adversary complaint against state taxing authority, seeking a determination that his personal liability for a tax debt under Michigan's Single Business Tax (SBT) that his business failed to pay was discharged because it was not a tax of the kind specified in 11 U.S.C.S. § 507(a)(8)(E) as being nondischargeable. The state moved to dismiss the complaint under Fed. R. Civ. P. 12(b)(6).
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Court
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