IN RE PAOLO

No. 09-2083.

619 F.3d 100 (2010)

In re David PAOLO, Debtor. United States of America (Internal Revenue Service), Appellee, v. David Paolo, Appellant.

United States Court of Appeals, First Circuit.

Decided September 8, 2010.


Attorney(s) appearing for the Case

James J. Lombardi III , for appellant.

Ivan C. Dale , Tax Division, Department of Justice, with whom John A. DiCicco , Acting Assistant Attorney General, Peter F. Neronha , United States Attorney, and Bruce R. Ellisen , Tax Division, Department of Justice, were on brief, for appellee.

Before BOUDIN, GAJARSA and THOMPSON, Circuit Judges.


BOUDIN, Circuit Judge.

David Paolo appeals from a district court's decision to abstain from deciding his tax dispute with the government as an adjunct to his personal bankruptcy proceeding. Paolo claims that Congress intended bankruptcy court to be an available forum to determine a debtor's tax liability even where the debtor's estate has no assets whose administration the tax issues might affect; the government argues otherwise. We do not decide whether the district...

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