Vitaliano v. California, Franchise Tax Board (In Re Vitaliano)

How courts have described this case

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

• affirming trial court ruling that assessable taxes not within the definition of section 523(a)(1)(B) or (C) are allowed priority claims under 507(a)(8)(A)(iii)
• tax claims were priority claims within the meaning of § 507(a)(7)(A) [now 507(a)(8)(A) ] and therefore nondischargeable under § 523(a)(1)(A)
• “[T]he bankruptcy code 24 clearly contemplates that a tax debt must fit into only one of those three subsections in order to obtain priority status.”

Source: CourtListener parenthetical corpus (CC0).