Interest in a Debtor’s Right to Tax Overpayments for Pre-Petition Years

Journal Issue

May 2017

Column Name

Consumer Corner

Bankruptcy Code

542

541

548

549

550

Topic Tags

Claims

Practice and Procedure

Consumer Bankruptcy

Bankruptcy Taxation

Journal Date

Monday, May 1, 2017 - 12:00

please log in to access Journal articles or click here to join ABI.

Related Resources

Opinions (37)

Case	Decided
Wike, In re--Wike v. State Bar	2024-07-03
HH Tech. Corp. v. HH Tech. Corp.	2024-06-17
In re York	2009-07-20
Kepler v. Aetna Finance Co. (In re Ausman Jewelers, Inc.)	1995-01-20
In re Weinbrenner	1985-08-28
In re Kochell	1985-08-26
Silver Star of Nev., Inc., In re--Payne v. Sparkman	2025-03-24
Fire, In re	2025-08-27
Thomas, In re	2025-07-01
Dodd, In re--Hamilton v. Dodd	2025-06-20
Baker, In re--Baker v. United States Dep't of Treasury-IRS	2025-03-20
Cordova, In re--Cordova v. City of Chicago	2025-03-10
JCB Trucking Enters. LLC, In re	2025-01-22
Cambridge Riverview, LLC, In re	2025-08-18
Aliera Cos., In re	2025-07-24
Camara, In re	2025-06-20
Diocese of Buffalo, In re	2025-06-06
Gomez v. Kokoszka	2025-05-21
Stutsman, In re	2025-05-02
Keeter, In re	2025-09-02
Miomni Gaming Ltd., In re--SBC Nev., LLC v. Miomni Holding, Ltd.	2025-08-15
274 Atl. Isles, LLC, In re--Schwartz v. Halwani	2025-07-18
Ismail Essa Bhai, In re--Burns v. GrandStay Hosp., Inc.	2025-07-14
Millennium Lab Holdings II, LLC, In re--Kirschner v. J.P. Morgan Chase Bank, N.A.	2025-06-27
Stanziale v. Medi Biotech LLC	2025-03-20
No Rust Rebar, Inc., In re--Slott v. Smith	2025-05-19
Lewis, In re	2024-11-12
Insight Terminal Sols., LLC, In re	2024-08-26
Higgins, In re	2024-05-03
Bolus, In re--Bolus v. SMS Fin. CH, LLC	2023-09-29
Fresh Acquisitions, LLC, In re--Gonzales v. SZTX Invs., LLC	2023-08-01
225 Bowery Lender LLC, In re--Plan Adm'r v. 225 Bowery Mezz Lender LLC	2025-08-25
LLC	2024-10-04
Alta Mesa Res., Inc., In re--Dunn v. HPS Inv. Partners, LLC	2024-10-01
Medcross Imaging, LLC, In re--Pettie v. Medcross Imaging, LLC	2024-09-26
Ho Wan Kwok, In re--Despins v. Defeng Cao	2024-09-09
Black Elk Energy Offshore Operations, LLC, In re--Schmidt v. Rechnitz	2024-08-14

Show 5 more

Volo (20)

Case	Decided
Mayor, et al. v. Wolkowitz (In re Cinevision International, Inc.)	2016-02-17
Elliott v. Weil (In re Elliott)	—
Lawrence v. Commonwealth of Kentucky Transportation Cabinet (In re Shelbyville Rd Shoppes, LLC)	—
Ali v. Azhar Chaudhary	2024-12-09
JORDEN SALDANA, ET AL V. MARTHA BR	2024-11-22
RHITA BERCY V. CITY OF PHOENIX, ET AL	2024-05-30
In re Ritchie Special Credit Investments, Ltd.;	2022-09-13
In re: RIZAL JUCO GUEVARRA	2022-03-25
THE LOVERING TUBBS TRUST, ET AL V. TIMOTHY W. HOFFMAN	2024-09-09
POSHOW ANN KIRKLAND, ET AL V. JASO	2024-08-23
DuVall v. County of Ontario	2023-09-29
Ogle v. Morgan, et al	2022-10-07
Mark DeGiacomo v. Sacred Heart Univeristy (In re Palladino)	2019-11-12
Official Committee of Unsecured Creditors of Motors Liquidation Co. v. JP Morgan Chase Bank (In re Motors Liquidation Co.)	—
Kismet Acquisition LLC v. Diaz-Barba (In re Icenhower)	—
IN RE: WALLDESIGN, INC.	2017-10-02
Sarachek v. Luana Savings Bank	2017-06-15
Smith v. SIPI, LLC, et al. (In re Smith)	—
Weinman v. Walker (In re Adam Aircraft Industries, Inc.)	—
Gladstone v. Schaefer (In re UC Lofts on 4th, LLC)	—

Show 5 more

Law (5)

Case	Decided
542. Turnover of property to the estate	2023-06-14
541. Property of the estate	2023-06-14
548. Fraudulent transfers and obligations	2023-06-14
549. Postpetition transactions	2023-06-14
550. Liability of transferee of avoided transfer	2023-06-14