Legal Opinion
In Re: Roger E. Mantz and Sandra J. Mantz, Roger E. Mantz Sandra J. Mantz v. California State Board of Equalization
Court of Appeals for the Ninth Circuit
Decided September 16, 2003No. 02-16113PublishedCited by 23 opinions
1Opinion of the Court
WILLIAM A. FLETCHER, Circuit Judge:
Roger and Sandra Mantz filed for Chapter 11 bankruptcy on May 23, 2000. The California State Board of Equalization (“SBE”) filed a proof of claim for over $1 million in taxes, interest, and penalties. The Mantzs objected to the SBE’s proof of claim. The bankruptcy court found that it lacked subject matter jurisdiction under 11 U.S.C. § 505(a)(2)(A) to consider the Mantzs’ objection because the amount of state tax liability had already been adjudicated. Alternatively, it found that res ju-dicata barred relitigation of the state tax liability. The district…
2Cases cited22 opinions
- Kremer v. Chemical Construction Corp.Supreme Court of the United States · 1982
- Ratzlaf v. United StatesSupreme Court of the United States · 1994
- Silver v. New York Stock ExchangeSupreme Court of the United States · 1963
- Matsushita Electric Industrial Co. v. EpsteinSupreme Court of the United States · 1996
- City Vending of Muskogee, Inc. v. The Oklahoma Tax CommissionCourt of Appeals for the Tenth Circuit · 1990
17 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- In Re Roman Catholic Archbishop of Portland in Or.Court of Appeals for the Ninth Circuit · 2011
- McGuire v. United StatesCourt of Appeals for the Ninth Circuit · 2008
- Father M v. Various Tort (In Re Roman Catholic Archbishop)Court of Appeals for the Ninth Circuit · 2011
- In Re Jim Lee Wiersma in Re Patricia Darlene Wiersma, Debtors, Jim Lee Wiersma Patricia Darlene Wiersma v. Bank of the West, F/k/a United California Bank, United States Trustee, Trustee-Appellee. In Re Jim Lee Wiersma in Re Patricia Darlene Wiersma, Debtors, Bank of the West, F/k/a United California Bank v. Jim Lee Wiersma Patricia Darlene WiersmaCourt of Appeals for the Ninth Circuit · 2007
- Central Valley AG Enterprises v. United StatesCourt of Appeals for the Ninth Circuit · 2008
18 more not listed; retrieve them via the Exa API.