Legal Opinion
In Re Darrel v. Shank, Debtor. Darrel v. Shank v. Washington State Department of Revenue, Excise Tax Division, Defendant
Court of Appeals for the Ninth Circuit
Decided June 18, 1986No. 85-4042PublishedCited by 34 opinions
1Opinion of the Court
TANG, Circuit Judge:
The Washington Department of Revenue appeals from the judgment of the district court that debtor’s sales tax liability is an excise tax for purposes of the Code and is dischargeable in bankruptcy. The narrow issue on appeal is whether liability for a sales tax, required by state law to be collected by sellers from their customers, is governed by the “trust fund” tax or “excise” tax provisions of the Bankruptcy Code. We reverse.
The Code provisions in question are section 507(a)(6)(C), which covers a tax “required to be collected,” commonly referred to as a “trust fund” tax,…
2Cases cited7 opinions
- In Re John Arthur Rosenow v. State of Illinois, Department of Revenue, in Re Robert M. Hull v. State of Illinois, Department of RevenueCourt of Appeals for the Seventh Circuit · 1983
- In Re Global Western Development CorporationCourt of Appeals for the Ninth Circuit · 1985
- Tapp v. Fairbanks North Star Borough (In Re Tapp)United States Bankruptcy Court, D. Alaska · 1981
- In The Matter Of John David Fox, Jr.Court of Appeals for the Fifth Circuit · 1980
- In Re BoydUnited States Bankruptcy Court, S.D. Ohio · 1982
2 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- In Re Joanne G. Burns, Debtor. Joanne G. Burns v. United States of America, Acting by and Through the Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1989
- In Re Richard Eugene Groetken, Debtor. Richard Eugene Groetken v. State of Illinois, Department of RevenueCourt of Appeals for the Seventh Circuit · 1988
- George v. California State Board of Equalization (In Re George)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1989
- United States v. HallCourt of Appeals for the Ninth Circuit · 2010
- In Re AvantUnited States Bankruptcy Court, W.D. Texas · 1989
29 more not listed; retrieve them via the Exa API.