Legal Opinion
In re Lettieri
United States Bankruptcy Court, W.D. New York
Decided February 14, 2014No. 08-12443 BPublishedCited by 2 opinions
1Opinion of the Court
DECISION & ORDER
CARL L. BUCKI, Chief Judge.
The central issue of this dispute is whether the bankruptcy estate must reimburse the debtors for the amount that they advanced to satisfy a priority claim for non-dischargeable taxes.
On June 3, 2008, Mark and Susan Letti-eri filed a joint petition for relief under Chapter 7 of the Bankruptcy Code. In schedules filed with that petition, Mr. and Mrs. Lettieri acknowledged their liability for' sales and withholding taxes owed to New York State. All of these obligations are the kind of taxes described in 11 U.S.C. § 507(a)(8)(C) as “a tax required to be…
2Cases cited9 opinions
- Gerseta Corporation v. Equitable Trust Co.New York Court of Appeals · 1926
- In Re TygrettUnited States Bankruptcy Court, C.D. Illinois · 1987
- In Re HagenUnited States Bankruptcy Court, N.D. Iowa · 1992
- In re EbleDistrict Court, D. New York · 1981
- In Re SarnovskyUnited States Bankruptcy Court, N.D. Ohio · 2010
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3Cited by2 opinions
- In re OliverUnited States Bankruptcy Court, W.D. Wisconsin · 2014
- Robert Clyde Zimpher and Marilyn Kay ZimpherUnited States Bankruptcy Court, N.D. Ohio · 2019