- 11 U.S.C.
Rae v. United States (In re Rae)
Aug
25
2010
Ruling
Bankruptcy court refused to determine tax liability in no asset case.
Procedural posture
United States filed a motion to dismiss for lack of jurisdiction plaintiff chapter 7 debtor's action, which sought a determination that he was not liable for a $1.3 million tax assessed by the Internal Revenue Service (IRS), and sought civil damages and criminal damages against the IRS.
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Court
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