Gurney v. Arizona Department of Revenue (In Re Gurney)

How courts have described this case

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

• holding that § 108(c) does incorporate state tolling statutes, but does not incorporate unlimited or open ended state statutes of limitations
• tolling not provided for under state statute, but section 507(a)(7)’s purpose and legislative history would be thwarted if debtor could avoid liability by four serial filings, therefore, equitable tolling via section 105(a
• “Section 105(a) allows the bankruptcy courts to inject traditional equitable principles into the operation of the bankruptcy system to prevent abuse of the drafter’s intent.”

Source: CourtListener parenthetical corpus (CC0).