United States Second Circuit

An award of federal income tax refund by a bankruptcy court to a Liquidating Trust is reversed, where: 1) defendant-trustee filed the federal income tax refund claim of the Liquidating Trust in bankruptcy court; 2) the bankruptcy court lacked subject matter jurisdiction over the defendant-trustee's refund claim, as the trustee did not first administratively exhaust the refund claim by filing with the IRS pursuant to section 505(a) of the Bankruptcy Code; and 3) the jurisdictional defense was not waived by the government's withdrawal of its appeal.

Appellate Information

• Decided 08/13/2014
• Published 08/13/2014

Judges

• JACOBS

Court

• United States Second Circuit

Counsel