Vitaliano v. California, Franchise Tax Board (In Re Vitaliano)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
JONES, Bankruptcy Judge:
The debtor appeals an order finding a tax debt to be nondischargeable pursuant to § 11 U.S.C. 523(a)(1)(A).
I. FACTS
In December, 1989, the Internal Revenue Service (IRS) audited Appellant Anthony Vi-taliano’s tax returns for the years 1983 through 1987, assessing a deficiency for each year. Rather than suffer the expense of fighting the IRS, Vitaliano agreed to sign a Notice of Deficiency Waiver and pay the additional taxes. He signed the waiver on June 12, 1990.
Under California law, a taxpayer-must notify the California Franchise Tax Board (“Board”) of any…
2Cases cited8 opinions
- In Re Commercial Western Finance Corporation, a California Corporation, Debtor. Bernard J. Brady and Paul L. Disderdick v. Paul B. Andrew, Trustee, Frank B. Amsbaugh v. Paul B. Andrew, Bailey Toplin, Parties-In-Interest v. Commercial Western Finance Corp., Debtor-Appellant. Raymond E. Brooks, Claimants-Appellants v. Paul B. Andrew, Trustee-AppelleeCourt of Appeals for the Ninth Circuit · 1985
- In Re TreisterUnited States Bankruptcy Court, S.D. New York · 1985
- Doss v. United States (In Re Doss)United States Bankruptcy Court, E.D. Arkansas · 1984
- Edwards v. Internal Revenue Service (In Re Edwards)United States Bankruptcy Court, N.D. Ohio · 1987
- Etheridge v. Illinois Department of Revenue (In Re Etheridge)United States Bankruptcy Court, C.D. Illinois · 1988
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Severo v. CommissionerCourt of Appeals for the Ninth Circuit · 2009
- In Re JerauldUnited States Bankruptcy Appellate Panel for the Ninth Circuit · 1997
- California Employment Development Department v. Hansen (In Re Hansen)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2012
- California Franchise Tax Board v. Jackson (In Re Jackson)District Court, C.D. California · 1998
- In Re HarrellUnited States Bankruptcy Court, E.D. Arkansas · 2005
2 more not listed; retrieve them via the Exa API.