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§158

107 cases·28 followed·2 questioned·13 overruled·64 cited—26% support

Statute Text — 26 U.S.C. §158

Statute text not available for this section.

107 Citing Cases

Montgomery-Alabama River, LLC, Parkway South, LLC, Tax Matters Partner, Petitioner T.C. Memo. 2021-62 · 2021

158(b)(1) (2018); see also In re Jeys, 202 B.R. 153 (B.A.P. 10th Cir. 1996) (holding that bankruptcy appellate panels are not Article III courts). - 8 - [*8] English v. Arizona, 520 U.S. 43, 79 (1997). Certification generally is not appropriate if there are “sufficient sources of state law . . . to allow a principled rather than [a] conjectur

Acme Steel Company, f.k.a. Interlake, Inc., n.k.a. Acme Metals Incorporated and Consolidated Subsidiaries, Petitioners T.C. Memo. 2003-118 · 2003

court to certify for appeal its decision with respect to the 1985 tentative refund. The motion explains that district courts have jurisdiction to hear appeals from bankruptcy court “final judgments, orders and decrees” pursuant to 28 U.S.C. - 24 - section 158. Under rule 54, a decision that resolves less than all claims presented lacks finality as to each claim unless the court directs the entry of final judgment as to one or more claim. The motion requests the bankruptcy court to enter a final

Harvard Secured Creditors Liquidation Trust v. Internal Revenue Service (In Re Harvard Industries, Inc.) 568 F.3d 444 · Cir.
Mallo v. Internal Revenue Service (In Re Mallo) 774 F.3d 1313 · Cir.
IRS v. White · Cir.
Robert C. O'Connell v. MN. Dept. of Revenue · Cir.
In Re: Harvard Ind · Cir.
Smith v. United States Internal Revenue Service (In Re Smith) 828 F.3d 1094 · Cir.
Mark J. Wittman v. Timothy A. Koenig · Cir.
Rodriguez v. Fed. Deposit Ins. Corp. (In Re United W. Bancorp, Inc.) 893 F.3d 716 · Cir.
Rodriguez v. Fed. Deposit Ins. Corp. (In Re United W. Bancorp, Inc.) 914 F.3d 1262 · Cir.
Anthony Nicolaus v. United States 963 F.3d 839 · Cir.
In Re Worth A. Sallee and Sandra M. Sallee, Debtors. Worth A. Sallee, Sandra M. Sallee, and John Wilson, Trustee, Plaintiffs-Appellees/cross-Appellants v. Fort Knox National Bank, N.A. And Dickinson Financial Corporation, Defendants-Appellants/cross-Appellees 286 F.3d 878 · Cir.
Harvard Secured Creditors Liquidation Trust v. Internal Revenue Service 568 F.3d 444 · Cir.
Wittman v. Koenig 831 F.3d 416 · Cir.
National Labor Relations Board v. MacY's Inc. · Cir.
Fleet National Bank v. Gray 375 F.3d 51 · Cir.
In re: Eric S. Gilbert v. · Cir.
In re: Eric S. Gilbert v. · Cir.
In Re Krebs 527 F.3d 82 · Cir.
Louisiana Department of Revenue & Taxation v. Lewis (In Re Lewis) 199 F.3d 249 · Cir.
Daniels v. Agin 736 F.3d 70 · Cir.
Daniels v. Agin · Cir.
Canfield v. Orso 283 F.3d 686 · Cir.
Bisges v. Gargula (In Re Clink) 770 F.3d 719 · Cir.
Aviva Life & Annuity Co. v. White (In Re Millennium Multiple Employer Welfare Benefit Plan) 772 F.3d 634 · Cir.
In Re: United · Cir.
Superpumper, Inc. v. Nerland Oil, Inc. 303 F.3d 911 · Cir.
In Re: Brannon · Cir.
In Re: Susan Krebs · Cir.
Giacchi v. United States of America Department of the Treasury Internal Revenue Service 856 F.3d 244 · Cir.
Zazzali v. United States (In Re DBSI, Inc.) 869 F.3d 1004 · Cir.
Brian Lerbakken v. Sieloff and Associates, P.A. 949 F.3d 432 · Cir.
Edwin Elliott v. Pacific Western Bank 969 F.3d 1006 · Cir.
Plunk v. Yaquinto (In Re Plunk) 481 F.3d 302 · Cir.
New York Party Shuttle v. NLRB 18 F.4th 753 · Cir.
Rudolf Sienega v. State of California Ftb · Cir.
In Re Nerland Oil, Inc. Superpumper, Inc., Claimant-Appellant v. Nerland Oil, Inc., Debtor-Appellee. United States of America Through the Internal Revenue Service, Creditor-Appellee 303 F.3d 911 · Cir.
In Re: Roger Pransky, Debtor Internal Revenue Service v. Roger Pransky 318 F.3d 536 · Cir.
In Re: United Healthcare System, Inc., Debtor the Reconstituted Committee of Unsecured Creditors of the United Healthcare System, Inc. v. State of New Jersey Department of Labor 396 F.3d 247 · Cir.
In Re Kenneth E. Brannon, Kathy Fick Sippola, in 05-4600. In Re Thomas Michael Lewis, Debtors. Thomas Michael Lewis Sherry Michelle Lewis, in 05-5060 476 F.3d 170 · Cir.
In Re: Michael Calabrese, Jr. v. 689 F.3d 312 · Cir.
Kuhl v. United States 467 F.3d 145 · Cir.
Berardi v. Internal Revenue Service Frederick L. Reigle 70 F. App'x 660 · Cir.
In Re: Richard York v. United States 78 F.4th 1074 · Cir.
Fox Chevrolet, Inc. v. Commissioner 76 T.C. 708 · 1981
Warnack v. Commissioner 71 T.C. 541 · 1979
Prince v. Commissioner 66 T.C. 1058 · 1976
Estate of Vogel v. Commissioner 30 T.C. 125 · 1958
Hubner v. Commissioner 28 T.C. 1150 · 1957
Schwarcz v. Commissioner 24 T.C. 733 · 1955
Northwestern Mutual Fire Ass'n v. Commissioner 12 T.C. 498 · 1949
Schnur v. Commissioner 10 T.C. 208 · 1948
Freudmann v. Commissioner 10 T.C. 775 · 1948
Greenspon v. Commissioner 8 T.C. 431 · 1947
Edward & John Burke, Ltd. v. Commissioner 3 T.C. 1031 · 1944
LeRoy v. Commissioner 4 T.C. 70 · 1944
O'Bryan v. Commissioner 1 T.C. 1137 · 1943
Harmon v. Commissioner 1 T.C. 40 · 1942
National Labor Relations Board v. MacY's Inc. · Cir.
Waugh Chapel South, LLC v. United Food & Commercial Workers Union, Local 27 728 F.3d 354 · Cir.
Liskowitz v. Astrue 559 F.3d 736 · Cir.
Gastronomical Workers Union Local 610 v. Dorado Beach Hotel Corp. 617 F.3d 54 · Cir.
United States v. Paolo (In Re Paolo) 619 F.3d 100 · Cir.
Merrimac Paper Co. v. Harrison (In Re Merrimac Paper Co.) 420 F.3d 53 · Cir.
In re: Mark Winters v. · Cir.
United States v. Robinson (In Re Robinson) 764 F.3d 554 · Cir.
Trustees of the Plumbers & Pipefitters National Pension Fund v. Plumbing Services, Inc. 791 F.3d 436 · Cir.
Idaho Building & Construction Trades Council, AFL-CIO v. Inland Pacific Chapter of Associated Builders & Contractors, Inc. 801 F.3d 950 · Cir.
Gettings v. Bldg & Laborers · Cir.
Lora Liskowitz v. Michael Astrue · Cir.
Associated Builders & Contractors Inc. v. City of Jersey City 836 F.3d 412 · Cir.
Marilyn Marshall v. Denise Blake 885 F.3d 1065 · Cir.
Marilyn Marshall v. Denise Blake · Cir.
Donald Wayne Bush v. United States · Cir.
Donald Wayne Bush v. United States 939 F.3d 839 · Cir.
Evan Crocker v. Navient Solutions, L.L.C. 941 F.3d 206 · Cir.
Evan Crocker v. Navient Solutions, L.L.C. · Cir.
Somerset Regional Water v. 949 F.3d 837 · Cir.
Michael Holland v. Westmoreland Coal Compan 968 F.3d 526 · Cir.
In re Murray Energy Holdings Co. · Cir.
In Re Hilal K. Homaidan · Cir.
Dennis Berkovich v. California Franchise Tax Board 15 F.4th 997 · Cir.
United States v. Carroll 667 F.3d 742 · Cir.
In re: Howard D. Juntoff · Cir.
Robert Szczyporski v. 34 F.4th 179 · Cir.
Becker v. Mack Trucks, Inc. 281 F.3d 372 · Cir.
Ohio Valley Coal Co. v. Pleasant Ridge Synfuels, L.L.C. 54 F. App'x 610 · Cir.
Atlantic Limousine, Inc., No. 99-5609 v. National Labor Relations Board, National Labor Relations Board, No. 99-5725 v. Atlantic Limousine, Inc. 243 F.3d 711 · Cir.
In the Matter Of: Donald Weinhoeft and Anita L. Weinhoeft, Debtors-Appellants 275 F.3d 604 · Cir.
Larry Becker v. Mack Trucks, Inc. 281 F.3d 372 · Cir.
In Re: Cody, Inc., Debtor. Cody, Inc., Debtor-Appellant v. County of Orange and Town of Woodbury 338 F.3d 89 · Cir.
Judy Gettings v. Building Laborers Local 310 Fringe Benefits Fund 349 F.3d 300 · Cir.
Richard Conoshenti v. Public Service Electric & Gas Company 364 F.3d 135 · Cir.
In Re Indian Motocycle Company, Inc. Indian Motocycle Apparel and Accessories Company, Inc. Indian Motocycle Manufacturing Company, Inc. The Receivership Estate of Indian Motocycle Manufacturing, Inc., Debtors. Sterling Consulting Corporation, Receiver v. Internal Revenue Service, Stephen M. Rodolakis, Trustee, Sterling Consulting Corporation, Receiver v. United States of America, Stephen M. Rodolakis, Trustee Michael Mandelman 452 F.3d 25 · Cir.
In Re Charles A. White, Jr. Anita D. White, Debtors. Internal Revenue Service, Creditor-Appellee v. Charles A. White, Jr. Anita D. White, Debtors-Appellants, and John F. Logan, Chapter 13 Trustee, Trustee 487 F.3d 199 · Cir.
Sterling Consulting Corp. v. Internal Revenue Service (In re Indian Motocycle Co.) 452 F.3d 25 · Cir.
Internal Revenue Service v. White 487 F.3d 199 · Cir.
United States v. Paolo 619 F.3d 100 · Cir.
Pansier v. Internal Revenue Service (In re Pansier) 451 F. App'x 593 · Cir.
Wells Fargo Bank, N.A. v. American Home Mortgage Investment Corp. (In re American Home Mortgage Holdings, Inc.) 386 F. App'x 209 · Cir.
Jeffrey Wiest v. Thomas Lynch 710 F.3d 121 · Cir.
Majestic Star Casino, LLC v. Barden Development, Inc. 716 F.3d 736 · Cir.
IN RE: SANDRA TILLMAN V. LAWRENCE WARFIELD · Cir.
Louis N. Delloso v. 72 F.4th 532 · Cir.
New Concepts for Living Inc v. NLRB 94 F.4th 272 · Cir.
Donald Wayne Bush v. United States 100 F.4th 807 · Cir.