Savaria v. United States (In Re Savaria)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
KLEIN, Bankruptcy Judge.
This appeal involves what courts of appeal have described as the Bankruptcy Code’s “delicate balance” between priority status for taxes and discharge of taxes and whether that balance shifts when delinquent tax returns are filed after bankruptcy is filed.
The Internal Revenue Service argues that tax debt that is nondischargeable and not entitled to priority as of the date of the filing of bankruptcy becomes dischargeable priority debt by virtue of postpetition filing of a late return.
We conclude that 11 U.S.C. § 523(a)(1)(B)(ii), which excepts tax debt from…
2Cases cited10 opinions
- Young v. United StatesSupreme Court of the United States · 2002
- In the Matter of Official Committee of Unsecured Creditors of White Farm Equipment Company, Debtor. Appeal of Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1991
- In Re James and Dianne Ripley, Debtors. United States of America v. James and Dianne RipleyCourt of Appeals for the Fifth Circuit · 1991
- West v. United States (In re West)Court of Appeals for the Ninth Circuit · 1993
- Pan American Van Lines v. United StatesCourt of Appeals for the Ninth Circuit · 1979
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Joye v. Franchise Tax BoardCourt of Appeals for the Ninth Circuit · 2009
- Reuland v. Internal Revenue Serv. (In re Reuland)United States Bankruptcy Court, N.D. Illinois · 2018
- In Re HarrellUnited States Bankruptcy Court, E.D. Arkansas · 2005
- Gary Craig Solomon and Bobbie Sue SolomonUnited States Bankruptcy Court, D. Arizona · 2023
- Joye v. Franchise Tax BoardCourt of Appeals for the Ninth Circuit · 2009
1 more not listed; retrieve them via the Exa API.