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§ 505(a)(2)

Togut v. Perevoski (In re Kossoff PLLC)

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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Consumer opinion summary, case decided on February 14, 2025 , LexisNexis #0425-084

Kennedy v. Miss. Dept of Revenue (In re Kennedy)

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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Consumer opinion summary, case decided on March 30, 2015 , LexisNexis #0515-081

In re Cartonera Quebradillana Inc.

Ruling
Bankruptcy court could not redetermine real property tax where period for challenge under Puerto Rico law had expired.
Issue(s)
Could bankruptcy court redetermine property tax where statute of limitations under Puerto Rico law had expired?

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Commercial opinion summary, case decided on March 17, 2014 , LexisNexis #0414-043

Martyak v. Tioga County (In re Martyak)

Ruling
Chapter 13 debtor's efforts to challenge auction sale of real property to satisfy delinquent real estate taxes denied.
Procedural posture

In this adversary proceeding, plaintiff debtor sought recovery of title to real property and imposition of sanctions against defendants, a county, various county officials, and others involved in the auction sale of real property that had been owned by the debtor.

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Consumer opinion summary, case decided on February 05, 2010 , LexisNexis #0410-011