Legal Opinion
Goldston v. United States
Court of Appeals for the Tenth Circuit
Decided January 6, 1997No. 95-3067PublishedCited by 23 opinions
1Opinion of the Court
JOHN C. PORFILIO, Circuit Judge.
The solitary legal question generated by this appeal is whether a valid assessment of a tax liability is a prerequisite to a subsequent claim for the taxes due. The question arises in the bankruptcy context where an Internal Revenue Service assessment of the tax was made without first obtaining relief from the automatic stay arising out of a Chapter 11 case. The assessment was held tó be void, but the IRS filed a claim for the same liability in the taxpayer-debtor’s subsequent Chapter 13 ease. The Bankruptcy Court granted summary judgment to the IRS, concluding…
2Cases cited9 opinions
- In Re: Russell Schwartz Linda Schwartz, Debtors. Russell Schwartz Linda Schwartz v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- John O. Denbo, Plaintiff-Counterclaim v. United States of America, Defendant-Counterclaim v. Robert B. Allred, CounterclaimCourt of Appeals for the Tenth Circuit · 1993
- United States v. Ronald E. LathamCourt of Appeals for the Seventh Circuit · 1985
- Fred Marvel and Angela Marvel, D/B/A Marvel Photo v. United StatesCourt of Appeals for the Tenth Circuit · 1983
- Douglas A. Olsen v. United StatesCourt of Appeals for the Eighth Circuit · 1991
4 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- 32 Collier bankr.cas.2d 38, Bankr. L. Rep. P 77,567 in Re Salvatore J. Mazzeo, Debtor. Salvatore J. Mazzeo v. United States of America and New York State, New York State Department of Taxation and Finance, Creditor, Marianne De Rosa, TrusteeCourt of Appeals for the Second Circuit · 1997
- Finkel v. Polichuk (In re Polichuk)United States Bankruptcy Court, E.D. Pennsylvania · 2014
- Jubber v. Bank of Utah (In Re C.W. Mining Co.)Court of Appeals for the Tenth Circuit · 2014
- Rushton v. Bank of Utah (In re C.W. Mining Co.)Bankruptcy Appellate Panel of the Tenth Circuit · 2012
- Howell v. United StatesCourt of Appeals for the Tenth Circuit · 1998
18 more not listed; retrieve them via the Exa API.