Critical Case Comment – In re Hight, 434 B.R. 505 (W.D. Mich. August 10, 2010) (Bell)

In re Hight, 434 B.R. 505 (W.D. Mich. August 10, 2010) (Bell)

A debtor is entitled to file a proof of claim on behalf of a taxing authority for a “straddling tax claim” or a claim for taxes which are owed for a tax year ending before the petition but for which a return is not due until after the petition.

Summary of the Case

The Debtor filed a Chapter 13 petition on . . .

It looks like you are not signed in or registered! This content is only available to members.

Or Sign In Below:

No Author Biography has been linked to this Article.

Related Articles

November 8, 2020
By James J. Robinson, Chief United States Bankruptcy Judge, Northern District of Alabama When do the trustee’s duties end, and who gets the money? Harris v. Viegelahn, 135 S. Ct. 1829 (2015). This opinion of the unanimous Court requires the trustee to return to the debtor undistributed plan payments—originating from wages earned postpetition—on hand at a good-faith, post-confirmation conversion rather...
Members
Copy of Hildebrand-2016
February 26, 2023
In examining the effect of vesting of property of the estate at confirmation of a Chapter 13 plan, bankruptcy court examines the impact of five different theories on how post-confirmation property is to be treated, settling on the “Estate Replenishment Theory,” but does not decide if the debtors can receive the proceeds. (Fenimore) In re Marsh, 2023 WL 215263 (Bankr....
Members
July 5, 2020
By Anthony J. Gomez, CPA, former extern to the Honorable John P. Gustafson, Northern District of Ohio at Toledo V. The Good Faith Requirement The hanging paragraph was enacted to protect creditors. It accomplishes this by prohibiting the bifurcation of certain secured debts that were acquired shortly before the time of filing. Despite a Chapter 13 debtor’s inability to bifurcate...
Members
August 15, 2021
By Karin N. Amyx, Staff Attorney to Chapter 13 Trustee Carl Davis (Wichita, KS) Trustees possess a variety of sensitive information that could be useful to litigants in contract disputes, divorce and child custody matters, insurance litigation or criminal prosecution. Additionally, debtors, creditors or third parties may be interested in the trustee’s internal operating procedures or legal position on disputes...
Members
Copy of Hildebrand-2016
January 14, 2024
In some instances, this case could be a real game-changer for dealing with student loans. Chapter 13 plan may classify student loans in a separate class!
Members
January 24, 2021
By Merideth Akers, CPA, PHR, Comptroller for Bradford W. Caraway (Birmingham, AL) The Covid-19 pandemic postponed the 2020 Masters Golf Tournament, originally scheduled for early spring. It was eventually held November 12th through 15th. The winner was Dustin Johnson. Additionally, the 2020 Wimbledon Tennis Tournament was cancelled for the first time since 1945 (due to World War II). For the...
Members
Academy Circle Logo Final
February 18, 2024
Judge Raymond Lohier (Second Circuit U.S. Court of Appeals) Shares His Immigration Story and the Diverse Perspective it Brings
Langehennig
December 31, 2023
From the archives is a expansive piece on 3002.1.
Members
March 14, 2021
By The Honorable William Houston Brown (Retired) Section 524(i) applies only to long-term debts not discharged through plan. Whether § 524(i) applied to short-term secured debts that are paid in full and discharged through a Chapter 13 plan was a matter of first impression, with the Court finding no other court had yet decided precise question. Factors used in Supreme...
Members
February 17, 2019
Offering time-saving alternatives to a telephone call, the IRS reminds taxpayers they can get fast answers to their refund questions by using the “Where’s My Refund?” tool available on IRS.gov and through the IRS2Go app. The IRS issues nine out of 10 refunds in less than 21 days, and the fastest way to get a refund is to use IRS...

Looking to Become a Member?

ConsiderChapter13.org offers a forum to advance continuing education of consumer bankruptcy via access to insightful articles, informative webinars, and the latest industry news. Join now to benefit from expert resources and stay informed.

Webinars

These informative sessions are led by industry experts and cover a range of consumer bankruptcy topics.

Member Articles

Written by industry experts, these articles provide in-depth analysis and practical guidance on consumer bankruptcy topics.

Industry News

The Academy is the go-to source for the latest news and analysis in the Chapter 13 bankruptcy industry.

To get started, please let us know which of these best fits your current position: