Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012

Sales And Use Tax Court Decisions

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Carlson; California State Board of Equalization v. . . . (1970)

Lien for Discharged Taxes Not Enforceable Against Assets Acquired Following Filing of Petition in Bankruptcy

At the time of filing his petition in bankruptcy, taxpayer was indebted to the Board of Equalization for a sales and use tax liability which arose more than three years prior to the filing of the petition. That liability was then secured by liens which had been recorded by the board.

The U. S. Court of Appeals held that Section 17a(1) of the Bankruptcy Act, 11 U.S.C. §35(a), did not preserve a pre-bankruptcy tax lien as to assets acquired after bankruptcy. California State Board of Equalization v. Carlson (9th Cir. 1970) 423 F.2d 714, cert. den. (1970) 400 U.S. 819.