United States Sixth Circuit
IN RE FEDERATED DEP'T STORES, INC., 99-4247, 00-3817
Under 11 USC 507(a)(8)(B) of the Bankruptcy Code, a tax is "assessed" on the date the entity is made liable for it, and does not depend on the tax status date.
Appellate Information
- Argued 04/24/2001
- Decided 11/06/2001
- Published 11/06/2001
Judges
- Before: BOGGS and CLAY, Circuit Judges; GWIN, District Judge.
Court
- United States Sixth Circuit
Counsel
- For Appellant:
- John Arthur Schuh (argued and briefed), Schuh & Goldberg, Cincinnati, OH, for Plaintiff-Appellant.
- For Appellees:
- Todd S. Swatsler (argued and briefed), Jones, Day, Reavis & Pogue, Columbus, OH, Kim Martin Lewis, Dinsmore & Shohl, Cincinnati, OH, Richard M. Cieri, Jones, Day, Reavis & Pogue, Cleveland, OH, for Defendant-Appellee.