Legal Opinion
State Board of Equalization v. Leal (In Re Leal)
United States Bankruptcy Appellate Panel for the Ninth Circuit
Decided March 16, 2007No. BAP Nos. CC-06-1207-MoDK. Bankruptcy No. LA 04-31307 ECPublishedCited by 2 opinions
1Opinion of the Court
OPINION
MONTALI, Bankruptcy Judge.
The bankruptcy court ruled that debtors Ernest and Maria Leal (“Debtors”) have no personal liability for unpaid sales taxes from a retail shoe business, even assuming that they were partners in the business, because there was no evidence that they were responsible for or willfully failed to pay the sales taxes. We hold that nothing in Cal. Rev. & Tax Code section 6829 1 operates as a shield against the joint and several liability of general partners. Accordingly, we REVERSE and REMAND.
I. FACTS
In 2002 Debtors were approached by long time acquaintances (the…
2Cases cited4 opinions
- Conestoga Services Corporation v. Executive Risk Indemnity, Inc.Court of Appeals for the Ninth Circuit · 2002
- Al T. Young v. Robert A. Riddell, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Livingston v. United StatesDistrict Court, D. Idaho · 1992
- NORTON v. UNITED STATES (In Re NORTON)United States Bankruptcy Court, D. Idaho · 1993
3Cited by2 opinions
- Ilko v. California State Board of Equalization (In Re Ilko)Court of Appeals for the Ninth Circuit · 2011
- Ilko v. California State Board of EqualizationCourt of Appeals for the Ninth Circuit · 2011