United States Fifth Circuit

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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.

Appellate Information

  • Decided 07/18/2001
  • Published 07/18/2001

Judges

  • BENAVIDES, Circuit Judge:, Before BARKSDALE, EMILIO M. GARZA and BENAVIDES, Circuit Judges.

Court

  • United States Fifth Circuit

Counsel

  • 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.