United States Ninth Circuit

District court's affirmance of the bankruptcy court's order approving the chapter 7 trustee's final report following the trustee's payment of the federal income taxes of the bankruptcy estate, is reversed where the bankruptcy estate's federal income tax liability is an administrative expense, and so 11 U.S.C. section 503(b) requires a chapter 7 trustee to provide notice to creditors, and obtain a hearing, before paying taxes incurred by the estate.

Appellate Information

• Decided 06/12/2015
• Published 06/12/2015

Judges

• Smith

Court

• United States Ninth Circuit

Counsel