Legal Opinion
In Re Noel Olshan, Debtor. R. Todd Neilson, Chapter 7 Trustee for the Estate of Noel Olshan v. United States
Court of Appeals for the Ninth Circuit
Decided January 28, 2004No. 02-56792PublishedCited by 51 opinions
1Opinion of the Court
SCHWARZER, Senior District Judge:
This case involves the disposition of a claim by the Internal Revenue Service (“IRS”) against Noel Olshan, the debtor in bankruptcy, for unpaid taxes. The bankruptcy court rejected the claim, but the district court reversed and remanded for further proceedings, ruling that the bankruptcy court had erred in applying the burden-shifting rubric for resolving tax claims. The bankruptcy trustee, R. Todd Neilson, appeals the district court’s order.
The threshold issue is whether we have jurisdiction to hear this appeal, given that the district court remanded the case…
2Cases cited15 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Raleigh v. Illinois Department of RevenueSupreme Court of the United States · 2000
- In Re Bonner Mall Partnership, Debtor. Bonner Mall Partnership v. U.S. Bancorp Mortgage Co.Court of Appeals for the Ninth Circuit · 1993
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- United States v. First National Bank of CircleCourt of Appeals for the First Circuit · 1981
10 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- In Re Frank Salazar in Re Margaret Salazar, Debtors, Frank Salazar Margaret Salazar v. Kathleen A. McDonald Armando Flores Christine FloresCourt of Appeals for the Ninth Circuit · 2005
- In Re Chelcey R. Fowler in Re Lynda Fowler, Debtors, United States of America v. Chelcey R. Fowler Lynda FowlerCourt of Appeals for the Ninth Circuit · 2005
- In Re Raintree Healthcare Corp., Debtor. Suncrest Healthcare Center LLC v. Omega Healthcare Investors, Inc.Court of Appeals for the Ninth Circuit · 2005
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016
- Resurgent Capital Services v. Burnett (In Re Burnett)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2004
46 more not listed; retrieve them via the Exa API.