Wilshire Courtyard v. California Franchise Tax Board

How courts have described this case

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

• afiirming use of the close nexus test stated in Pegasus Gold for post-confirmation litigation in a reopened case of a partnership debtor requiring interpretation of tax aspects of a confirmed plan vis a vis debtor’s partners
• “The burden of establishing subject matter jurisdiction rests on the party asserting that the court has jurisdiction.”
• “[T]he bankruptcy court may exercise jurisdiction over proceedings that would otherwise violate the [Tax Injunction] Act where the relief sought was necessary to the enforcement of specific Bankruptcy Code provisions.”
• “the ultimate merits question depends in part on the interpretation of the confirmed Plan.”
• explaining bankruptcy court jurisdiction under 28 U.S.C. § 1334(b)

Source: CourtListener parenthetical corpus (CC0).