Brickley v. United States (In Re Brickley)

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that 11 U.S.C. § 108(c) in conjunction with 26 U.S.C. § 6503 suspended the three-year tax collection period in § 11 U.S.C. § 507(a)(7)(A)® while the debtor’s assets were protected by the bankruptcy court
• applying I.R.C. § 6503(b) 2 tolling statute to § Code § 507(a)(7)(A)
• “Congress did not intend to allow tax avoidance through bankruptcy by permitting the discharge of the debtor before the taxing authority has had a fair opportunity to collect taxes due.”
• § 6503 is applicable non-bankruptcy law under § 108(c), such that § 6503 statute of limitations is suspended during automatic stay
• 11 U.S.C. § 108(c) in conjunction with 26 U.S.C. § 6503 suspends the three year tax collection period in 11 U.S.C. § 507(a)(7)(A)© while the debtor’s assets were protected by the Bankruptcy Court
• \Congress did not intend to allow tax avoidance through bankruptcy by permitting the discharge of the debtor before the taxing authority has had a fair opportunity to collect taxes due.\

Source: CourtListener parenthetical corpus (CC0).