Legal Opinion
Schatz v. Franchise Tax Board
California Court of Appeal
Decided January 26, 1999No. C028629PublishedCited by 7 opinions
1Opinion of the Court
Opinion
DAVIS, J.
The principal issue in this appeal is when state income tax deficiencies are “assessed” for federal bankruptcy discharge purposes under 11 United States Code section 507(a)(8)(A)(ii) and (iii). (This federal statute, together with 11 United States Code section 523(a)(1)(A), generally specifies that income taxes that are assessed within 240 days of filing of a bankruptcy petition or are assessed after the petition is filed are not dischargeable.) (See In re King (9th Cir. 1992) 961 F.2d 1423, 1424 (King).)
We disagree with the trial court regarding the assessment date, We…
2Cases cited5 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- In Re Gerald T. BLACK and Denise B. Black, Debtors. Garth L. DRIGGS, Plaintiff-Appellant, v. Gerald T. BLACK, Defendant-AppelleeCourt of Appeals for the Tenth Circuit · 1986
- In Re Jack B. King Paula H. King, Debtors. Jack B. King Paula H. King v. Franchise Tax Board of the State of CaliforniaCourt of Appeals for the Ninth Circuit · 1992
- Dupuy v. Superior CourtCalifornia Supreme Court · 1975
- In Re Richard BRACEY, Debtor. FRANCHISE TAX BOARD, STATE OF CALIFORNIA, Appellant, v. Richard BRACEY, AppelleeCourt of Appeals for the Ninth Circuit · 1996
3Cited by7 opinions
- In Re: James Ellett, Debtor. Gerald Goldberg, Executive Director of the Franchise Tax Bap Board v. James EllettCourt of Appeals for the Ninth Circuit · 2001
- Joye v. Franchise Tax BoardCourt of Appeals for the Ninth Circuit · 2009
- Goldman v. Franchise Tax BoardCalifornia Court of Appeal · 2012
- City National Corp. v. Franchise Tax BoardCalifornia Court of Appeal · 2007
- Joye v. Franchise Tax BoardCourt of Appeals for the Ninth Circuit · 2009
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