Legal Opinion
In Re Jack B. King Paula H. King, Debtors. Jack B. King Paula H. King v. Franchise Tax Board of the State of California
Court of Appeals for the Ninth Circuit
Decided April 16, 1992No. 91-55193PublishedCited by 33 opinions
1Opinion of the Court
BEEZER, Circuit Judge:
This case poses the question when California “assesses” an income tax deficiency, for purposes of rendering the assessment nondischargeable in bankruptcy. See 11 U.S.C. §§ 507(a)(7)(A)(ii), 523(a)(1)(A). Jack and Paula King appeal the bankruptcy appellate panel’s decision that assessment occurs when a notice of proposed deficiency assessment becomes final. Franchise Tax Bd. v. King (In re King), 122 B.R. 383 (Bankr.9th Cir.1991). We have jurisdiction over the bankruptcy appellate panel’s final order, 28 U.S.C. § 158(d), and we affirm.
I
Taxes measured by income or gross…
2Cases cited11 opinions
- Butner v. United StatesSupreme Court of the United States · 1979
- Bull v. United StatesSupreme Court of the United States · 1935
- Commodity Futures Trading Commission v. WeintraubSupreme Court of the United States · 1985
- Schreiber v. Burlington Northern, Inc.Supreme Court of the United States · 1985
- Board of Trade of Chicago v. JohnsonSupreme Court of the United States · 1924
6 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Khan v. BDO Seidman, LLPAppellate Court of Illinois · 2011
- Gurney v. Arizona Department of Revenue (In Re Gurney)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1996
- In Re BoboDistrict Court, District of Columbia · 2000
- First Federal Bank v. Cogar (In Re Cogar)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1997
- In Re Garfinckels, Inc.District Court, District of Columbia · 1996
28 more not listed; retrieve them via the Exa API.