Legal Opinion
In Re Read
United States Bankruptcy Court, M.D. Florida
Decided January 19, 2011No. 8:09-bk-25809PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION ON TIMELINESS OF REQUEST FOR DETERMINATION OF AD VALOREM TAX CLAIMS UNDER BANKRUPTCY CODE § 505
MICHAEL G. WILLIAMSON, Bankruptcy Judge.
The issue before the Court is whether the Debtor’s request for determination of ad valorem tax liabilities under Bankruptcy Code section 505 was timely filed. The request was filed after the time period for contesting the tax liability under state law had expired. However, because this time period had not expired as of the date of the bankruptcy petition, the Court concludes that pursuant to Bankruptcy Code section 108(a) the time period to…
2Cases cited19 opinions
- Connecticut National Bank v. GermainSupreme Court of the United States · 1992
- In the Matter Of: Constance Luongo, Debtor. Internal Revenue Service v. Constance LuongoCourt of Appeals for the Fifth Circuit · 2001
- Arkansas Corporation Comm'n v. ThompsonSupreme Court of the United States · 1941
- McLaurin v. Noble Drilling (U.S.), Inc.Court of Appeals for the Fifth Circuit · 2008
- In Re HuntUnited States Bankruptcy Court, N.D. Texas · 1989
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3Cited by2 opinions
- In Re Barney's, Inc.United States Bankruptcy Court, S.D. New York · 1996
- Lehman Brothers Holdings, Inc. v. Evergreen Moneysource Mortgage Co.District Court, W.D. Washington · 2011