Gilliam v. Speier (In Re KRSM Properties, LLC)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
KLEIN, Bankruptcy Judge.
This appeal turns on differences between a limited liability company (LLC) and a sole proprietorship. The sole owners of the debtor, a California LLC, appeal orders requiring tax collectors to refund to the LLC’s chapter 7 trustee LLC funds that were used to make estimated tax payments on behalf of the individual owners. Reasoning that the LLC, unlike a sole proprietorship, is a separate legal entity with its own chapter 7 estate, we AFFIRM.
FACTS
The debtor, KRSM Properties, LLC, is a limited liability company organized under California law, whose sole “member”…
2Cases cited14 opinions
- Powers v. OhioSupreme Court of the United States · 1991
- United Food & Commercial Workers Union Local 751 v. Brown Group, Inc.Supreme Court of the United States · 1996
- Menk v. Lapaglia (In Re Menk)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1999
- Paclink Communications International, Inc. v. Superior CourtCalifornia Court of Appeal · 2001
- In Re Andrew Staffer, Debtor, Andrew Staffer v. Robert PredovichCourt of Appeals for the Ninth Circuit · 2002
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3Cited by19 opinions
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- Brandt v. Tabet Divito & Rothstein, LLC (In re Longview Aluminum, L.L.C.)United States Bankruptcy Court, N.D. Illinois · 2009
- In Re ChristenberryUnited States Bankruptcy Court, E.D. Tennessee · 2005
- Redmond v. CJD & Associates, LLC (In re Brooke Corp.)United States Bankruptcy Court, D. Kansas · 2014
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