| 23A738 |
Commissioner of Internal Revenue v. Isobel Berry Culp, et vir |
Third Circuit |
2024-02-08 |
Presumed Complete |
|
assessment judicial-review petition statutory-lien tax-court tax-deficiency |
Whether a taxpayer's failure to timely petition the Tax Court for redetermination of a tax deficiency precludes subsequent judicial review of the tax … |
| 22-268 |
City of Chicago, Illinois v. Marcella M. Mance |
Seventh Circuit |
2022-09-21 |
Denied |
|
bankruptcy bankruptcy-avoidance circuit-split due-process impoundment judicial-lien ordinance-enforcement statutory-lien vehicle-impoundment |
Whether a lien that arises automatically by operation of an ordinance when a vehicle is impounded is a statutory lien, and not a judicial lien avoidab… |
| 18-560 |
Peaje Investments LLC v. The Financial Oversight and Management Board for Puerto Rico, et al. |
First Circuit |
2018-10-30 |
Denied |
|
agency-discretion agency-regulation bankruptcy-code bankruptcy-code-statutory-lien bankruptcy-procedure circuit-court-conflict circuit-split court-of-appeals due-process lien-definition property-interest property-rights puerto-rico-law secured-creditor statutory-lien |
Whether a lien is a 'statutory lien' under the Bankruptcy Code |