Legal Opinion
Jung v. Internal Revenue Serv. (In re Jung)
United States Bankruptcy Court, W.D. Wisconsin
Decided February 21, 2019No. Case No.: 18-12211-7; Adversary No.: 18-52PublishedCited by 6 opinions
1Opinion of the Court
Courts view sections 1334 and 157 in the context of section 505(a) of the Code. Section 505(a) gives bankruptcy courts authority to decide certain tax matters. This section provides:
[T]he court may determine the amount or legality of any tax, any fine or penalty relating to a tax, or any addition to tax, whether or not previously assessed, whether or not paid, and whether or not contested before and adjudicated by a judicial or administrative tribunal of competent jurisdiction.
The court may not so determine the amount of a tax, fine, penalty, or addition to tax if such amount or legality was…
2Cases cited11 opinions
- In Re GalvanoUnited States Bankruptcy Court, E.D. New York · 1990
- Bliss Technologies, Inc. Ex Rel. Unsecured Creditors Committee v. HMI Industries, Inc. (In Re Bliss Technologies, Inc.)United States Bankruptcy Court, E.D. Michigan · 2004
- Northwest Beverage, Inc. v. Johnson (In Re Northwest Beverage, Inc.)United States Bankruptcy Court, N.D. Illinois · 1985
- Johnston v. City of Middletown (In re Johnston)United States Bankruptcy Court, S.D. Ohio · 2012
- In Re UAL Corp.United States Bankruptcy Court, N.D. Illinois · 2006
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Dean R KohnUnited States Bankruptcy Court, C.D. Illinois · 2025
- Francis S RathbunUnited States Bankruptcy Court, C.D. Illinois · 2025
- Frank F Lunn, IVUnited States Bankruptcy Court, C.D. Illinois · 2025
- Jason Boudreau v. United StatesBankruptcy Appellate Panel of the First Circuit · 2020
- Medina v. National Collegiate Student Loan Trust 2006-3District Court, S.D. California · 2021
1 more not listed; retrieve them via the Exa API.