1. Home
  2. Browse Decisions
  3. F.3d
  4. 210 F.3d
  5. 210 F.3d 999 (2000)
 

IN RE COOL FUEL, INC.

No. 98-56092.

210 F.3d 999 (2000)

In re COOL FUEL, INCORPORATED, Debtor. Cool Fuel, Incorporated, a California corporation, Appellant, v. Board of Equalization of the State of California, Appellee.

United States Court of Appeals, Ninth Circuit.

Filed April 21, 2000

Attorney(s) appearing for the Case

James M. Harris, Thomas P. Hanrahan and Thomas E. Patterson, Sidley & Austin, Los Angeles, California, for the appellant.

Anthony Sgherzi, Joseph M. O'Heron, Deputy Attorneys General, Los Angeles, California, for the appellee.

Before: RYMER, FERNANDEZ and FISHER, Circuit Judges.

FISHER, Circuit Judge:

Cool Fuel appeals the Ninth Circuit Bankruptcy Appellate Panel's ("BAP") decision that a claim for unpaid Use Fuel taxes filed by the California State Board of Equalization ("the Board") in Cool Fuel's bankruptcy proceeding was not barred by the three-year statute of limitations provided in California Revenue and Taxation Code ("R & TC") § 8971. It argues alternatively that if the Board's claim is not barred by § 8971, it is not...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases