INTERNAL REVENUE SERVICE v. LUONGO, 00-10475
11 USC 505(a)(1) vests the bankruptcy court with broad jurisdiction over tax matters of the estate and the debtor, including determinations with respect to the personal liability of the debtor, and the bankruptcy court need not abstain in favor of the tax court.
- Decided 07/18/2001
- Published 07/18/2001
- BENAVIDES, Circuit Judge:, Before BARKSDALE, EMILIO M. GARZA and BENAVIDES, Circuit Judges.
- United States Fifth Circuit
- For Appellant:
- John Park Davis (argued), Davis Law Firm, Hurst, TX, for Appellant.
- For Appellees:
- Curtis C. Pett (argued), Bruce Raleigh Ellison, U.S. Dept. of Justice, Tax Div., Washington, DC, for Appellee.