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Circle K Stores, Inc. v. State of Montana Department of Revenue (In Re Circle K Corp.)

United States Bankruptcy Court, D. Arizona

Decided July 22, 1996No. Bankruptcy Nos. B-90-5052-PHX-GBN to B-90-5075-PHX-GBN. Adversary No. 96-00042-GBNPublishedCited by 7 opinions

1Opinion of the Court

ORDER

GEORGE B. NIELSEN, Jr., Chief Judge.

I

Plaintiff Circle K Stores, Incorporated, a reorganized debtor, filed an adversary complaint against defendant Montana State Department of Revenue, alleging an attempt to collect a discharged tax obligation.

Circle K filed its Montana tax return for the 1986 tax year on February 17, 1987. Subsequently, the Internal Revenue Service (“IRS”) audited the company. This federal audit potentially could increase taxes due Montana, since state tax liability is based on federal tax liability. Mont.Code Ann. § 15-31-113. Plaintiff contends it provided actual…

2Cases cited9 opinions

  1. In Re MohringUnited States Bankruptcy Court, E.D. California · 1992
  2. Heritage Hotel Ltd. Partnership I v. Valley Bank of Nevada (In Re Heritage Hotel Partnership I)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1993
  3. Fireman's Fund Mortgage Corp. v. Hobdy (In Re Hobdy)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1991
  4. Lubeck v. Littlefield's Restaurant Corp. (In Re Fauchier)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1987
  5. Jones v. United States, Department of the Treasury, Internal Revenue Service (In Re Jones)District Court, N.D. Illinois · 1991

4 more not listed; retrieve them via the Exa API.

3Cited by7 opinions

  1. In Re Arch WirelessUnited States Bankruptcy Court, D. Massachusetts · 2005
  2. Ballard v. Thoennes (In re Thoennes)United States Bankruptcy Court, D. South Carolina · 2015
  3. In Re Platinum Oil Properties, LLCUnited States Bankruptcy Court, D. New Mexico · 2011
  4. Nelson v. Dalkon Shield TrustDistrict Court, E.D. Virginia · 1997
  5. In Re First Magnus Financial Corp.United States Bankruptcy Court, D. Arizona · 2009

2 more not listed; retrieve them via the Exa API.

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