In Re Turboff (1988)

green · 32 citation events across 12 courts. Showing the 13 strongest citers on record (one row per citing case, strongest signal kept).

All Green 13

Treatment trajectory · 1989 → 2026 · click a year to view the case as of then

198920072026

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green In Re Johnson (1995)

Rule Authority · Bankr. D. Mass. · 2 citations in this opinion

In re Turboff, 93 B.R. 523, 525 (Bankr.S.D.Tex.1988).

green In Re Pflug (1992)

Rule Authority · Bankr. E.D. Va. · 2 citations in this opinion

In re Turboff, 93 B.R. 523, 525 (Bankr.S.D.Tex.1988); see also In re Mirman, 98 B.R. 742 (Bankr.E.D.Va.1989).

green Lowe, Trustee v. Internal Revenue Service of the United States of A (2022)

Rule Authority · Bankr. W.D. Tex.

Thus, the taxable year of the debtor is determined without regard to the bankruptcy proceeding. . . 93 B.R. 523, 526 (Bankr.

green Curtis James Jackson, III - Adversary Proceeding (2020)

Rule Authority · Bankr. D. Conn.

In re Haedo, 211 B.R. at 152 (citing In re Johnson, 190 B.R. 724, 726 (Bankr.D.Mass. 1995); In re Moore, 132 B.R. 533, 534-35 (Bankr.W.D.Pa. 1991); In re Mirman, 98 B.R. 742, 745 (Bankr.E.D.Va. 1989); In re Turboff, 93 B.R. 523, 525 (Bankr.S.D.Tex. 1988)).

green United States v. Wood (In Re Wood) (1999)

Rule Authority · C.D. Cal.

See also In re Smith, 210 B.R. 689, 692 (Bankr.D.Md.1997); In re Haedo, supra, 211 B.R. at 152 ; In re Moore, 132 B.R. 533, 534-35 (Bankr.W.D.Pa.1991); In re Mirman, 98 B.R. 742, 745 (Bankr.E.D.Va.1989); In re Turboff, 93 B.R. 523, 525 (Bankr.S.D.Tex.1988).

green In Re Haedo (1997)

Rule Authority · Bankr. S.D.N.Y.

In re Johnson, 190 B.R. 724, 726 (Bankr.D.Mass.1995); In re Moore, 132 B.R. 533, 534-35 (Bankr.W.D.Pa.1991); In re Mirman, 98 B.R. 742, 745 (Bankr.E.D.Va.1989); In re Turboff, 93 B.R. 523, 525 (Bankr.S.D.Tex.1988).

green Lowe v. Sheinfeld, Malley & Kay, P.C. (In Re Saunders) (1993)

Rule Authority · Bankr. W.D. Tex.

In re Gonzalez, 112 B.R. 10, 12 (Bankr.E.D.Tex.1989); In re Turboff 93 B.R. 523, 526 (Bankr.S.D.Tex. 1988).

green In Re Mirman (1989)

Rule Authority · Bankr. E.D. Va.

However, if the debtor fails to make the election for any reason, the debtor’s tax liability for the entire year is collectable directly from the individual debtor and no portion is collectible from the debtor’s bankruptcy estate. 26 U.S.C. § 1398 (d)(1); Also see Turboff , at pp. 525-6, citing Committee Report on P.L. 96-589; 88 Yol. 8 Stand.Fed.Tax Rep.

green In Re: James Kenneth Feiler (2000)

Cited · 9th Cir. · signal: see

See In re Turboff , 93 B.R. 523, 525 (Bankr.

green Feiler v. Sims (2000)

Cited · 9th Cir. · signal: see

See In re Turboff, 93 B.R. 523, 525 (Bankr.S.D.Tex.1988).

green United States v. Gorokhovsky (2021)

Cited · E.D. Wis. · signal: see

See In re Turboff, 93 B.R. 523, 525-26 (Bankr.

green In Re Allen (2006)

Cited (see also) · Bankr. D. Mass. · signal: see also

Id.; see also In re Turboff, 93 B.R. 523, 525 (Bankr.S.D.Tex.1988)(where a debtor failed to make an Election, the debtor’s tax liability for the tax year ending after the petition date was not an allowable claim against the estate but was only collectible directly from the individual debtor); In re Haedo, 211 B.R. 149, 152 (Bankr.S.D.N.Y.1997)(“If the debtor makes the election, the tax liability attributable to the prepetition year constitutes a priority claim against the es…

green In Re Knobel (1994)

Cited (see also) · Bankr. W.D. Tex. · signal: see also

Williams v. United States, 667 F.2d 1108, 1110 (4th Cir.1981); see also In re Turboff, 93 B.R. 523, 525 (Bankr.S.D.Tex.1988); In re Goff, 57 B.R. 442, 443-44 (Bankr.W.D.Tex.1985); Gen.Couns.Mem. 24,-617, 1945- 1 C.B. 235 ); Rev.Rul. 72-387, 1972- 2 C.B. 632 . 15 Although the decisions were not uniform, most courts agreed with the IRS and found bankruptcy estates subject to taxation.