United States Second Circuit

Judgment affirming bankruptcy court's denial of motion for attorney fees plaintiff incurred litigating the issue of the dischargeability of certain tax liabilities is vacated and remanded with instructions to dismiss for lack of jurisdiction based on her failure to exhaust administrative remedies.

Appellate Information

• Decided 10/18/2006
• Published 10/19/2006

Judges

• PER CURIAM:, Before:  JACOBS, Chief Judge, MINER and STRAUB, Circuit Judges.

Court

• United States Second Circuit

Counsel

• For Appellant:
  
• Jeffrey Herzberg, Zinker & Herzberg, LLP, Smithtown, NY, for Appellant.


• For Appellees:
  
• Randolph L. Hutter, Tax Division, Department of Justice, Washington, D.C. (Thomas J. Clark, of counsel;  Eileen J. O'Connor, Assistant Attorney General, on the brief), for Appellee.