United States Sixth Circuit

11 USC 505 does not limit a bankruptcy court's jurisdiction to claims of trustees over property of the estate but authorizes the bankruptcy court to rule on the merits of any tax claim involving an unpaid tax of the debtor or the estate.

Appellate Information

• Decided 10/26/2001
• Published 10/26/2001

Judges

• Before JONES, BOGGS, and SILER, Circuit Judges.

Court

• United States Sixth Circuit

Counsel

• For Appellant:
  
• Kevin M. Ball (argued and briefed), Stuart J. Snider (briefed), Robert A. Peurach (briefed), Fitzgerald & Dakmak, Detroit, MI, for Appellant.


• For Appellees:
  
• Joel L. McElvain (argued and briefed), Bruce R. Ellison (briefed), Thomas P. Cole, United States Department of Justice, Tax Division, Appellate Section, Washington, DC, for Appellee.