Legal Opinion
In Re: Marion Dale Jackson Patricia L. Jackson, Debtors. California Franchise Tax Board v. Marion Dale Jackson Patricia L. Jackson
Court of Appeals for the Ninth Circuit
Decided July 22, 1999No. 98-56014PublishedCited by 81 opinions
1Opinion of the Court
BRUNETTI, Circuit Judge:
I. FACTS AND PROCEEDINGS BELOW
The facts of this case are not in dispute. The Internal Revenue Service (“IRS”) reassessed the Jacksons’ federal income tax liabilities for the 1982, 1983, and 1989 tax years, but the Jacksons did not notify the California Franchise Tax Board (“Board”) of the federal reassessments as they were required to do under California law. The Jacksons filed for bankruptcy in 1996 and the Board filed a proof of claim for unpaid state income taxes for the ’82,-’83, and ’89 tax years based upon the IRS reassessments. The Jacksons objected to the…
2Cases cited21 opinions
- Edelman v. JordanSupreme Court of the United States · 1974
- Seminole Tribe of Florida v. FloridaSupreme Court of the United States · 1996
- Hans v. LouisianaSupreme Court of the United States · 1890
- Atascadero State Hospital v. ScanlonSupreme Court of the United States · 1985
- Gleason v. ThawSupreme Court of the United States · 1915
16 more not listed; retrieve them via the Exa API.
3Cited by81 opinions
- Botosan v. Paul McNally RealtyCourt of Appeals for the Ninth Circuit · 2000
- Cook v. AVI Casino Enterprises, Inc.Court of Appeals for the Ninth Circuit · 2008
- In Re: James H. Hatton Debtor. United States of America v. James H. HattonCourt of Appeals for the Ninth Circuit · 2000
- Wilbur v. LockeCourt of Appeals for the Ninth Circuit · 2005
- Coalition to Defend Affirmative Action v. BrownCourt of Appeals for the Ninth Circuit · 2012
76 more not listed; retrieve them via the Exa API.