- 11 U.S.C.
Togut v. Perevoski (In re Kossoff PLLC)
Feb
14
2025
Ruling
Court had jurisdiction to determine tax liability as there was no prior adjudication of the tax liabilities by a judicial or administrative tribunal. (Bankr. S.D.N.Y.)
Issue(s)
Determination of Tax Liability; The Role Of The Court; Exceptions to Bankruptcy Court Determination; Amount Adjudicated Prepetition.
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Court
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HOLDINGS
Dec
22
2021
Ruling
City's motion to dismiss or abstain denied where debtor was not asking for relief prohibitedby the Tax Injunction Act but rather was asking the court to review the constitutionality issueof the taxes due to the city. (Bankr. D.N.M.)
Issue(s)
Determination of Tax Liability; The Role Of The Court.
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:
Judge or Jurisdiction information not available
- 11 U.S.C.
Gypc, Inc., In re
Oct
05
2021
Ruling
Court denied trustee's motion to file amended tax returns without prejudice. (Bankr. S.D. Ohio)
Issue(s)
Determination of Tax Liability; The Role Of The Court; Bankruptcy Court.
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Court
:
Vanguard Natural Res., In re
May
14
2019
Ruling
Revenue department's motion to abstain denied where determination of debtor's tax issuesheavily implicated the bankruptcy code's objectives. (Bankr. S.D. Tex.)
Issue(s)
Determination of Tax Liability; The Role Of The Court.
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Court
:
Kowalczyk, In re
Apr
17
2019
Ruling
Creditor's request to determine debtor's tax liability denied since the dispute was between theIRS and debtor or the estate. (Bankr. D.N.D.)
Issue(s)
Determination of Tax Liability; The Role Of The Court.
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Judge or Jurisdiction information not available
- 11 U.S.C.
Donaldson, In re
Jul
02
2018
Ruling
Bankruptcy court does not have jurisdiction to determine a non-debtor's tax liability. (Bankr. N.D. Miss.)
Issue(s)
Determination of Tax Liability; The Role Of The Court; Bankruptcy Court.
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Court
:
Ryckman Creek Res., LLC, In re
Apr
10
2017
Ruling
Debtors' claim for reevaluation of 2015 ad valorem taxes denied as the applicable Wyomingstatutes indicated that the period for contesting the 2015 Assessment has already expired.(Bankr. D. Del.)
Issue(s)
Determination of Tax Liability; The Role Of The Court.
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Court
:
- 11 U.S.C.
Mahon, In re--Mahon v. IRS
Feb
14
2017
Ruling
Bankruptcy court was not prohibited from adjudicating IRS's Overpayment Count as theclaim did not require the court to determine a tax, a fine or penalty, or an addition to tax.(Bankr. D. Mass.)
Issue(s)
Determination of Tax Liability; The Role Of The Court; Bankruptcy Court.
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Court
:
- 11 U.S.C.
Watson v. Mississippi Dep't of Revenue (In re Watson)
Aug
31
2016
Ruling
Debtor could not obtain redetermination of taxes owed by company for which debtor wasresponsible person. (Bankr. S.D. Miss.)
Issue(s)
Should debtor’s proceeding for redetermination of tax debt be dismissed?
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Court
:
- 11 U.S.C.
Kennedy v. Miss. Dept of Revenue (In re Kennedy)
Mar
30
2015
Ruling
Debtor was not entitled to bankruptcy court review of validity of tax assessment that were finally adjudicated in state tax appeal at which debtor failed to appear.
Issue(s)
Could bankruptcy court review the validity of state tax assessment that had already been reviewed by taxing authority's board of review?
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Court
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