Legal Opinion
Mukamal v. Citibank N.A. (In re Kipnis)
United States Bankruptcy Court, S.D. Florida.
Decided August 31, 2016No. CASE NO. 14-11370-RAM; ADV. NO. 16-01044-RAM, ADV. NO. 16-01045-RAMPublishedCited by 13 opinions
1Opinion of the Court
ORDER DENYING MOTIONS TO DISMISS
Robert A. Mark, Judge, United States Bankruptcy Court
Trustees typically use 11 U.S.C. § 544(b) to “step into the shoes” of unsecured creditors in order to apply state statutes of limitations in avoidance actions. While this has been the general use, the language in § 544(b) is broad, and some trustees have brought avoidance actions that would have been time-barred under state law by relying on the Internal Revenue Service (“IRS”) as the triggering creditor. Under federal law, the IRS may pursue collection of taxes for ten years from the assessment date and its…
2Cases cited10 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Lamie v. United States TrusteeSupreme Court of the United States · 2004
- United States v. SummerlinSupreme Court of the United States · 1940
- Peter J. Bresson (Transferee),petitioner-Appellant v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
- Frank Sawyer Trust of May 1992 v. Commissioner of Internal RevenCourt of Appeals for the First Circuit · 2013
5 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Hillen v. City of Many Trees (In re CVAH, Inc.)United States Bankruptcy Court, D. Idaho · 2017
- Vieira v. Gaither (In re Gaither)United States Bankruptcy Court, D. South Carolina · 2018
- Gordon v. Internal Revenue Serv. (In re Johnson)United States Bankruptcy Court, N.D. Georgia · 2018
- Bledsoe III, Trustee v. Flamingo Properties, LLCUnited States Bankruptcy Court, E.D. North Carolina · 2021
- Dunn, Trustee v. JPMORGAN CHASE BANK, N.A.United States Bankruptcy Court, S.D. Florida. · 2024
8 more not listed; retrieve them via the Exa API.