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§ 505(a)(1)

Gypc, Inc., In re

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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Commercial opinion summary, case decided on October 05, 2021 , LexisNexis #1221-004

Donaldson, In re

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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Consumer opinion summary, case decided on July 02, 2018 , LexisNexis #0818-039

Mahon, In re--Mahon v. IRS

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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Consumer opinion summary, case decided on February 14, 2017 , LexisNexis #0317-067

Watson v. Mississippi Dep't of Revenue (In re Watson)

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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Consumer opinion summary, case decided on August 31, 2016 , LexisNexis #0916-088

Perry v. United States (In re Perry)

Ruling
Bankruptcy court abstained from tax determination that would have no effect on unsecured creditors or administration.
Issue(s)
Should bankruptcy court determine extend of tax debt to IRS in no asset case?

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Consumer opinion summary, case decided on March 17, 2014 , LexisNexis #0414-042

Gilliam v. United States (In re Gilliam)

Ruling
Bankruptcy court properly abstained from determining tax liabilities.
Procedural posture

In a bankruptcy case that was commenced in 1996, appellant debtor sought judicial review of an order by the bankruptcy judge finding that, pursuant to 11 U.S.C.S. § 505(a)(1), it had discretion to abstain from hearing and determining the tax liabilities at issue in the case. The bankruptcy judge determined that the factors weighed in favor of abstention, and the bankruptcy judge also denied the debtor's motion to convert.

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Consumer opinion summary, case decided on September 25, 2009 , LexisNexis #1209-032

Dees v. United States (In re Dees)

Ruling
Court abstained from determination of dischargeability of debtor's tax liability in no-asset case.
Procedural posture

Defendant Government filed a motion for the court to abstain pursuant to 11 U.S.C. § 505(a)(1) in an adversary proceeding to determine the dischargeability of plaintiff debtors'potential tax liability under 11 U.S.C. §§ 523(a)(1) and 507(a)(8).

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opinion summary, case decided on May 31, 2007 , LexisNexis #0807-022