Franchise Tax Board of California v. King (In Re King)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
VOLINN, Bankruptcy Judge:
Appellant Franchise Tax Board of the State of California (“Board”) appeals the trial court’s decision discharging the tax liability of debtors Jack B. King and Paula H. King (“debtors”) for tax years 1978— 1981. Both sides agree that the appeal turns on the definition of the term “assessed” in Bankruptcy Code § 507(a)(7)(A)(ii).
We reverse.
FACTS AND PROCEEDINGS BELOW
The facts are undisputed. From March 17, 1981 to July 27,1984, the Internal Revenue Service issued a series of notices of tax deficiency to the debtors for tax years 1977, 1978, 1979, 1980 and 1981.…
2Cases cited6 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Schreiber v. Burlington Northern, Inc.Supreme Court of the United States · 1985
- In The Matter Of The Tax Indebtedness Of Dell W. CarlsonCourt of Appeals for the Tenth Circuit · 1978
- Hartman v. United States (In Re Hartman)District Court, D. Kansas · 1990
- Clark v. United States (In Re Heritage Village Church & Missionary Fellowship, Inc.)District Court, D. South Carolina · 1988
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- In Re Jack B. King Paula H. King, Debtors. Jack B. King Paula H. King v. Franchise Tax Board of the State of CaliforniaCourt of Appeals for the Ninth Circuit · 1992
- In Re Garfinckels, Inc.District Court, District of Columbia · 1996
- Raiman v. State Board of Equalization (In Re Raiman)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1994
- Gless v. United States Ex Rel. Internal Revenue Service (In Re Gless)United States Bankruptcy Court, D. Nebraska · 1995
- In Re WilliamsDistrict Court, E.D. New York · 1995
6 more not listed; retrieve them via the Exa API.