Legal Opinion
Central Valley AG Enterprises v. United States
Court of Appeals for the Ninth Circuit
Decided June 25, 2008No. 05-16177PublishedCited by 16 opinions
1Opinion of the Court
BRUNETTI, Circuit Judge:
This bankruptcy appeal involves the intersection of 11 U.S.C. § 505(a) of the Bankruptcy Code, which generally authorizes bankruptcy courts to redetermine a debtor’s tax liability, and the Tax Equity And Fiscal Responsibility Act of 1982 (“TEFRA”), which provides that the tax treatment of partnership items ordinarily must be determined at the partnership level. After Chapter 11 debtor Central Valley Ag Enterprises filed an objection to the Government’s $13.1 million tax claim in its bankruptcy proceeding, the district court dismissed the action on the basis that the…
2Cases cited21 opinions
- Jack Randell v. United StatesCourt of Appeals for the Second Circuit · 1995
- Computer Programs Lambda, Ltd. v. CommissionerUnited States Tax Court · 1987
- Abel Kaplan and Mary Lou Kaplan v. United StatesCourt of Appeals for the Seventh Circuit · 1998
- City Vending of Muskogee, Inc. v. The Oklahoma Tax CommissionCourt of Appeals for the Tenth Circuit · 1990
- U.S.A., Internal Revenue Service v. TealCourt of Appeals for the Fifth Circuit · 1994
16 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Wilshire Courtyard v. California Franchise Tax BoardCourt of Appeals for the Ninth Circuit · 2013
- Desmet v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2009
- Meruelo v. CommissionerCourt of Appeals for the Ninth Circuit · 2012
- In RE McKAYUnited States Bankruptcy Court, M.D. Florida · 2010
- L Harris Construction Co. v. Mississippi Department of Revenue (In re L Harris Construction Co.)United States Bankruptcy Court, S.D. Mississippi · 2015
11 more not listed; retrieve them via the Exa API.