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2nd Circuit: U.S.A. v. Bond

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Citation: 
Docket No. 12-4803-bk (2d Cir. August 13, 2014)
Ruling: 
The bankruptcy court lacked subject matter jurisdiction to decide a tax refund claim because the liquidating trustee appointed pursuant to the Debtors' confirmed plan of reorganization did not constitute a "trustee" for purposes of satisfying the requirement of Section 505 ...
Judge(s): 
Jacobs, Sack, and Lohier

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