Legal Opinion

California, Franchise Tax Board v. Rowley (In Re Rowley)

United States Bankruptcy Appellate Panel for the Ninth Circuit

Decided May 13, 1997No. BAP No. AZ-96-2068-MeJR, Bankruptcy No. 95-11049-PHX-CGC, Adv. No. 96-322PublishedCited by 12 opinions

1Opinion of the Court

OPINION

2Per curiam

In May 1989, the Internal Revenue Service (“IRS”) assessed a tax deficiency against Calvin and Barbara Rowley (“Rowleys”). The IRS then notified the State of California, Franchise Tax Board (“State”), of the assessment. The Rowleys failed to notify the State of the assessment despite the requirements of Cal. Rev. & Tax.Code § 18451. 1 On April 2, 1993, the State issued a notice of proposed assessment to the Rowleys for additional 1982 California income taxes. The assessment was based upon the income tax deficiency assessed by the Internal Revenue Service.

In November 1995, the Rowleys…

3Cases cited4 opinions

Ball v. Payco-General American Credits, Inc. (In Re Ball)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1995
Philadelphia Life Insurance v. Proudfoot (In Re Proudfoot)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1992
Industrial Commission of Arizona v. Solot (In Re Sierra Pacific Broadcasters)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1995
In Re JerauldUnited States Bankruptcy Appellate Panel for the Ninth Circuit · 1997

4Cited by12 opinions

United States v. Gould (In Re Gould)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2009
Palm v. Klapperman (In Re Cady)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2001
Franchise Tax Board v. Lapin (In Re Lapin)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1998
People's Capital & Leasing Corp. v. Big3D, Inc. (In Re Big3D, Inc.)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2010
Chang v. Beaupied (In Re Chang)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1997

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