Legal Opinion
In Re: Cool Fuel,incorporated,debtor. Cool Fuel, Incorporated, a California Corporation v. Board of Equalization of the State of California,appellee
Court of Appeals for the Ninth Circuit
Decided April 21, 2000No. 98-56092PublishedCited by 58 opinions
1Opinion of the Court
FISHER, Circuit Judge:
Cool Fuel appeals the Ninth Circuit Bankruptcy Appellate Panel’s (“BAP”) decision that a claim for unpaid Use Fuel taxes filed by the California State Board of Equalization (“the Board”) in Cool Fuel’s bankruptcy proceeding was not barred by the three-year statute of limitations provided in California Revenue and Taxation Code (“R & TC”) § 8971. It argues alternatively that if the Board’s claim is not barred by § 8971, it is not ripe because the limitations period has not begun. Cool Fuel attempts to read the three-year statute of limitations in § 8971 to require the…
2Cases cited13 opinions
- Reno v. Catholic Social Services, Inc.Supreme Court of the United States · 1993
- Commissioner v. LundySupreme Court of the United States · 1996
- In the Matter of CHICAGO, MILWAUKEE, ST. PAUL & PACIFIC RAILROAD COMPANY, Debtor. Appeal of CMC HEARTLAND PARTNERSCourt of Appeals for the Seventh Circuit · 1993
- Larry M. Siegel Selwyn Gerber v. The Federal Home Loan Mortgage Corporation J.I. Kislak Mortgage Corporation Gunther Torriani Carolyn PazCourt of Appeals for the Ninth Circuit · 1998
- In Re Robert Burns Jensen Rosemary Tooker Jensen, Debtors. California Department of Health Services v. Robert Burns Jensen Rosemary Tooker JensenCourt of Appeals for the Ninth Circuit · 1993
8 more not listed; retrieve them via the Exa API.
3Cited by58 opinions
- In Re Nancy Shao Su in Re Louis C. Su, A/K/A Chienlu Su, Debtors. Dora Carrillo v. Louis C. SuCourt of Appeals for the Ninth Circuit · 2002
- SNTL Corp. v. Centre InsuranceCourt of Appeals for the Ninth Circuit · 2009
- Zilog, Inc. v. Corning (In Re Zilog, Inc.)Court of Appeals for the Ninth Circuit · 2006
- Gottlieb v. KestCalifornia Court of Appeal · 2006
- In Re Ronald R. Diamond and Elaine Diamond, Debtors. Ronald R. Diamond and Elaine Diamond v. Jeffrey R. Kolcum and Linda K. Villelli-KolcumCourt of Appeals for the Ninth Circuit · 2002
53 more not listed; retrieve them via the Exa API.