- 11 U.S.C.
Acuna, In re--Acuna v. Ill. Dep't of Revenue
Oct
11
2022
Ruling
Debtor's unpaid income tax for a taxable year ending on or before the petition date and lastdue before the petition date was nondischargeable. (Bankr. W.D. Wis.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Tax Period and Type.
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- 11 U.S.C.
Aikman v. IRS ( In re Aikman)
Jul
22
2016
Ruling
Taxes and associated penalties were not dischargeable. (Bankr. W.D. Pa.)
Issue(s)
Was debtor entitled to the return of a tax refund retained by the IRS to pay taxes and penalties not paid in debtor’s bankruptcy?
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- 11 U.S.C.
Boykin v. Miss. Dept of Revenue (In re Boykin)
May
06
2016
Ruling
State tax debt was nondischargeable to the extent the state department of revenue met its burden of proof.
Issue(s)
Was state tax debt for years 2007 through 2012 nondischargeable?
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:
- 11 U.S.C.
Nachimson, In re
Sep
19
2014
Ruling
Debtor's 2015 and 2016 tax liabilities were excepted from debtor's discharge as they fell withinthe three-year look-back period. (Bankr. W.D. Okla.)
Issue(s)
Exceptions to Discharge; Types of Debt Excepted; Taxes; Tax Period and Type.
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:
- 11 U.S.C.
Briggs v. United States (In re Briggs)
Jun
09
2014
Ruling
Taxes due within three years of petition date were nondischargeable but taxes for earlier year in which debtor made good faith, but late attempt to file were dischargeable.
Issue(s)
Whether a tax return filed after the IRS has assessed the debt for the year in question qualifies as a "return?"
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Court
:
- 11 U.S.C.
Winters v. Shulman (In re Winters)
Dec
12
2013
Ruling
Nondischargeability of tax debt depended on amount of underreported income.
Issue(s)
Whether the bankruptcy court erred in finding that the Internal Revenue Service's claim of $226,142.85 for tax year 2004 was entitled to priority status in accordance with 11 U.S.C.S. § 507(a)(8) and, as such, was nondischargeable under 11 U.S.C.S. § 523(a)(1)(A).
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:
Judge or Jurisdiction information not available
- 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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- 11 U.S.C.
In re Lopez
Jul
27
2012
Ruling
Debt for state sales tax not paid by debtor's business was nondischargeable.
Procedural posture
Chapter 7 debtor filed an adversary proceeding against defendant, the State of California State Board of Equalization ("SBE"), seeking a determination that a tax liability the SBE assessed under Cal. Rev. & Tax. Code § 6829 was dischargeable under 11 U.S.C.S. § 523(a)(1)(A). The case was tried to the court.
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:
- 11 U.S.C.
State Empl. Dev. Dept v. Hansen (In re Hansen)
Apr
18
2012
Ruling
State unemployment insurance tax was not a "tax required to be collected" and was dischargeable.
Procedural posture
Appellant, California Employment Development Department, challenged the U.S. Bankruptcy Court for the Eastern District of California's judgment that certain unpaid unemployment insurance taxes were not the kind of taxes specified in 11 U.S.C.S. § 507(a)(8)(C). It thus held that the unpaid unemployment insurance taxes in this case did not give rise to a nondischargeable debt within the meaning of 11 U.S.C.S. § 523(a)(1)(A). Appellees were debtors.
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Judge or Jurisdiction information not available
- 11 U.S.C.
Ilko v. California State Bd. Of Equalization (In re Ilko)
Jun
27
2011
Ruling
Bankruptcy appellate panel properly determined that state tax debt was nondischargeable.
Procedural posture
Chapter 7 debtor filed an adversary complaint against appellee, the California State Board of Equalization, seeking a determination that his liability under Cal. Rev. & Tax. Code § 6829(a) for a corporation's sales tax debt had been discharged. The bankruptcy court granted summary judgment in favor of the debtor. The United States Bankruptcy Appellate Panel (BAP) for the Ninth Circuit reversed. The debtor appealed.
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:
Judge or Jurisdiction information not available