Legal Opinion
Taxel v. California State Board of Equalization (In Re Sluggo's Chicago Style, Inc.)
United States Bankruptcy Appellate Panel for the Ninth Circuit
Decided December 9, 1988No. BAP No. SC 87-1668 VAJ, Bankruptcy No. 84-05101-M7, Adv. No. C86-0705-M7PublishedCited by 5 opinions
1Opinion of the Court
OPINION
VOLINN, Bankruptcy Judge:
FACTS
The debtor, prior to bankruptcy (initiated by a Chapter 11 petition, subsequently converted to Chapter 7), was obligated to appellant, State Board of Equalization (Board), for unpaid sales and use taxes. Pursuant to statute, the Board required that the debtor, as a condition of doing business, provide security in the sum of $9,100 which would be available for application to taxes which might be unpaid in the event the debtor closed its business. The security was provided in the form of a bank certificate of deposit, acknowledging deposit by the debtor on…
2Cases cited20 opinions
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- Kalb v. FeuersteinSupreme Court of the United States · 1940
- Nicholas v. United StatesSupreme Court of the United States · 1966
- In Re Bullion Reserve of North America, a California Corporation, Curtis B. Danning, Chapter 7 Trustee v. Theodore P. BozekCourt of Appeals for the Ninth Circuit · 1988
- 1 Collier bankr.cas.2d 42, Bankr. L. Rep. P 67,033 Ralph I. Selby, Trustee in Bankruptcy for the Frimberger Corporation v. Ford Motor CompanyCourt of Appeals for the Sixth Circuit · 1979
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3Cited by5 opinions
- Galvan v. Galvan (In Re Galvan)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1990
- In Re SLUGGO’S CHICAGO STYLE, INC., Debtor. CALIFORNIA STATE BOARD OF EQUALIZATION, Appellant, v. Harold S. TAXEL, Trustee, AppelleeCourt of Appeals for the Ninth Circuit · 1990
- Ivie v. Frey (In Re Ivie)United States Bankruptcy Court, D. Montana · 1994
- American State Bank v. Marks (In Re MacNeil)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1989
- American State Bank v. Marks (In Re MacNeil)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1989