Legal Opinion
In Re Wilshire Courtyard
United States Bankruptcy Court, C.D. California
Decided August 31, 2010No. 2:97-bk-10771SBPublishedCited by 4 opinions
1Opinion of the Court
OPINION ON SUMMARY JUDGMENT MOTION
SAMUEL L. BUFFORD, Bankruptcy Judge.
I.INTRODUCTION
In this partnership case, the chapter 11 1 plan, confirmed on December 12, 1997, explicitly provides that the plan does not effect a sale of the partners’ interests in the partnership property. Nonetheless, the California Franchise Tax Board (“FTB”) attempts to recharacterize the plan as a sale of the partnership property at issue, for the purpose of taxing the partners on the income generated thereby. The FTB argues (a) that the court lacks jurisdiction because (i) bankruptcy court jurisdiction terminates at…
2Cases cited11 opinions
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- United States v. BasyeSupreme Court of the United States · 1973
- Lawrence Tractor Co. v. GregoryCourt of Appeals for the Ninth Circuit · 1983
- In re Pegasus Gold Corp.Court of Appeals for the Ninth Circuit · 2005
- Holywell Corp. v. SmithSupreme Court of the United States · 1992
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Wilshire Courtyard v. California Franchise Tax BoardCourt of Appeals for the Ninth Circuit · 2013
- California Franchise Tax Board v. Wilshire Courtyard (In Re Wilshire Courtyard)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2011
- In re VodenosUnited States Bankruptcy Court, C.D. California · 2016
- In re: Wilshire CourtyardUnited States Bankruptcy Appellate Panel for the Ninth Circuit · 2011